M/S MOHAN MEAKIN LTD. vs EXCISE & TAXATION COMMISSIONER,HIMACHAL PRADESH & ORS.

The Supreme Court addressed the applicability of excise duty under the Punjab Excise Act, 1914, specifically examining the timing of duty imposition on beer during its manufacturing process. The Court upheld the High Court's interpretation of Rule 10(3.4) of the Punjab Breweries Rules, 1932, confirming that excise duty is exigible at the fermentation stage, defined as 'wort'. The ruling clarified that the duty applies to alcoholic liquor for human consumption, affirming the legality of the duty's imposition at this stage of production.