STATE OF UP THROUGH SECRETARY (EXCISE) vs M/S MCDOWELL AND COMPANY LIMITED

The Supreme Court addressed the issue of liability for excise duty on liquor destroyed in a fire. The court examined whether the company could be held responsible for the excise duty on the destroyed goods. It ruled that the company is not liable to pay the excise duty for the liquor that was destroyed in the fire, as the duty is applicable only to goods that are in existence and not to those that have been lost due to unforeseen circumstances.