M/S K.C.P. LTD. vs GOVT. OF A.P. .

The Supreme Court upheld the Andhra Pradesh Rectified Spirits Rules, 1971, affirming the legality of requiring a license and payment of excise duty for exporting rectified spirit under Section 72 of the Andhra Pradesh Excise Act, 1968. The Court found that the rules, particularly Rule 15, which mandates an export permit for rectified spirit, are valid and enforceable. The judgment confirmed the High Court's decision, thereby rejecting the appellants' challenge to the legality of the rules.