Commissioner Excise & Anr vs Manoj Ali & Anr

The Supreme Court addressed the validity of the licenses granted for wholesale and retail of Indian Made Foreign Liquor (IMFL) and Beer, emphasizing compliance with Rule 22 regarding stock declaration by the previous licensee. The Court held that the Respondent was not liable for the unauthorized stock found during inspections, as it was in the possession of the erstwhile licensee, and the inspections were conducted without the Respondent's presence. Consequently, the Court ruled in favor of the Respondent, affirming the legality of the licenses granted to him.