Punjab Excise Act, 1914, Section 61(1)(a) -- Liquor - Recovery of eight bottles - Sample of three sent for analysis - Sample found to be of IMFS - No proof that remaining 5 bottles also contained IMFS - Hence possession of accused qua three bottles only proved which is below the prescribed limit of six mottles - Conviction set aside...........
Vehicle -- Exemption from excise duty - Refund - Liability of manufacturer - Since duty is cast on the manufacturer to seek refund of duty of excise any failure on the part would be deficiency in service - Complainant held entitled to have the amount of excise duty alongwith interest @ 12%...........
Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, Section 3(1) -- Preventive detention - Incident taking place on 18.7.2000 and detention order passed on 16.2.2001 - Delay - Detention/detention order not vitiated as detaining authority satisfied about high propensity and potentiality of petitioner Superintendent of Customs and Central..........
Prevention of Food Adulteration Act, 1954 -- Liquor - Act does not lay down any standard of liquor - The strength of alcohol in different alcoholic beverages is prescribed under the provisions of Punjab Excise Act and the rules framed thereunder - If there is any adulteration of liquor then it had to be dealt under the relevant provisions of the Excise Act...........
Constitution of India, 1950, Article 20(1), Criminal Procedure Code, 1973, Section 200, 482, Central Excise Act, 1944, Section 9(1)(b), 9AA -- As amended by Act 79 of 1985 w.e.f. 27.12.1985 - Company - Complaint against Chairman, Vice-President, Branch Manager - Provision introduced w.e.f. 27.12.1985 to hold Chairman, Vice-President, Branch Managers of Company vicariously..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 52, 55 -- Provision of S.55 is directory and not mandatory - Searching Officer has an option to deposit the seized articles in the local police station - Empowering all officers of the Police Department of and above the rank of Sub Inspector and all officers in the Excise Department of and above the bank of..........
Narcotic Drugs and Psychotropic Substances Act, 1985, Section 8 -- Contraband - Conviction - Validity - Appellant found to be in company of co-accused from whose possession offending article recovered - Conviction of appellant based upon alleged confessional statement made by him to Superintendent of Excise under provisions of Bihar and Orissa Excise Act as well as..........
Transfer of Property Act, 1882, Section 53 -- Father of the plaintiff owed to State, Excise licence money - To defraud the State he started transferring property in the name of his sons - On 4.11.1968 he transferred the property by way of registered gift deed in favour of his sons - Liability of the father of plaintiff started much prior to 4.11.1968 in payment of licence..........
Central Excise and Salt Act, 1944, Section 11A(i) -- Excise duty - Boilers - Installation and commissioning charges - Cannot be included in the assessable value of the goods...........
Punjab Excise Act, 1914, Section 61(1)(a), Probation of Offenders Act, 1958, Section 4 -- Revision petition against conviction - Sentence - Probation - The case registered on 24.06.1984 - More than 14 years have passed - On this ground alone revision partly allowed - Petitioners given the benefit of probation u/S.4 of the Probation of Offenders' Act...........
