PUNJAB BREWERY RULES, 1956

R.35--Punjab Excise Act, 1914, S.32--Excise Duty--Manner in which duty may be levied--Scope of Section 32 and Rule 35-Discussed in detail in case of Haryana Brewery limited.; Skol Breweries Ltd. v. State of Haryana & Anr.; 2010(1) Law Herald (P&H) (DB) 591
R.35--Punjab Excise Act, 1914, S.32--Excise Duty--Manner in which duty may be levied--Duty levied on alleged excess wastage of more than 7% without recording any finding about correctness of entries made in relevant registers maintained by manufacture as well as excise officials--No objections whatever were raised regarding actual production shown by petitioner in its returns filed with Excise Department as well as financial statement--Finding that beer manufactured was illegally removed was not recorded--Finding that wastage more than 7% cannot be claimed not justified--Case remanded to decide afresh.; Skol Breweries Ltd. v. State of Haryana & Anr.; 2010(1) Law Herald (P&H) (DB) 591