STATE OF U.P. vs M/S. MOHAN MEAKIN BREWERIES LTD.

The Supreme Court addressed the appeals concerning the imposition of excise duty on excess wastage by breweries under the Uttar Pradesh Excise Act, 1910. The Court upheld the High Court's decision to quash the Excise Commissioner's orders, emphasizing that the duty on liquor is applicable only when the product is in a consumable state, as per Section 18(c) and Section 28-A of the Act. The Court directed the state government to recalculate the stock of beer in accordance with the original Rule 53 of the UP Brewery Rules, 1961, thereby clarifying the point of exigibility for duty.