CO-OPERATIVE COMPANY, UTTAR PRADESH vs STATE OF U.P.

The Supreme Court addressed the issue of the appellant's application to establish a bottling warehouse in Ghaziabad under the Excise Rules. The Court held that the appellant's request was justified as it would not adversely affect the state's excise revenue, and the state had previously permitted the establishment of a bottling unit. The Court emphasized that the appellant's operational difficulties did not negate its entitlement to seek a new location for its distillery, thereby upholding the principle of administrative discretion in licensing under the Excise Act.