GOVT. OF HARYANA vs HARYANA BREWEREY LTD

The Supreme Court addressed the levy of excise duty on beer brewed by the respondent, challenging the High Court's decision that quashed the demand for the years 1986-89. The Court interpreted Sections 31 and 32 of The Punjab Excise Act, 1914, clarifying that excise duty applies to alcoholic liquor for human consumption. The Court upheld the High Court's ruling, emphasizing the need for accurate measurement of wastage in the brewing process to determine duty applicability.