Assistant Excise Commissioner, ... vs Esthappan Cherian

The Supreme Court upheld the Kerala High Court's decision to quash the demand for excise duty from the licensee after the cancellation of their liquor license. The court found that the state had not followed due process in cancelling the license and demanding payment, as the licensee had not been given a fair opportunity to respond to the allegations of default. Consequently, the court ruled in favor of the licensee, emphasizing the importance of adhering to procedural fairness in administrative actions.