reckoned with reference
to the existing excise licence composition of firm and
transferred excise licence under Rule 17-B and at the every
stage ... WINES
vs.
THE COMMISSIONER OF EXCISE AND ANR.
30
firm should be otherwise also eligible to get the Excise
Licence to be transferred
favour of DIAGEO INDIA
PRIVATE LIMITED even though the Excise
Licence under the provisions of the
Karnataka Excise Act, 1965 during the
relevant period ... exclusive Licence given to it by the State Excise
Department under the provisions of the Karnataka
Excise Act, 1965 , even though with the Brands
Siddi Enterprises, a CL-9 Excise licence
holder and other petitioners also seeking their renewal
of Excise licences from the Respondent-Excise
Department ... State of Karnataka & others
47/102
Excise licencees are seeking the renewal of their
Excise licences may be denotified.
2. A copy
Forge was not at all under excise control; that M/s. Vishnu Forge obtained the Central Excise licence only after steel forgings came under excise ... case;
(vi) that from the copies of the industrial licence and the Central Excise licence produced along with the letter as Annexures
factory licence was obtained for setting up of the new factory in the said plot and also when the excise licence was obtained ... Konnagar under the industrial licence and for which also the factory licence and excise licence were obtained.
The assessee never claimed any deduction under Section
Income-tax
Act, 1961. The excise authorities normally treat default of payment in other excise licences, conviction, etc., as a disqualification for taking a, licence ... stranger in the partnership of an excise licence, without permission of the excise authority under the Rajasthan Excise Act , would not make the partnership illegal
class of licences which are usually called 'Dare licence' or 'mere licence'; and the attribute of such a licence is, that ... cease to be vested merely because it is styled a licence. Excise licences are not 'bare licences' but they are coupled with interest
liable to be attached and sold in lieu of recovery of Excise Licence Fees due from Ram Lal father of the plaintiff? OPP
3. Whether ... attached and sold in lieu of the recovery of the excise licence fee due from Shri Ram Lal. Issue No.3 was also decided against
Rule 8(1) of the Central Excise Rules, 1944, they were not obliged to take central excise licence nor were the goods cleared from said ... that the appellants never submitted to any excise control. They had not applied for any central excise licence and, as noted by the Collector
licence.
(4) The Collector shall thereafter forward the proposal for change in
management of the excise license to the Excise Commissioner, along
with his opinion ... determination of the licence, a new licence has to be
31
2026:CHC-AS:338-DB
applied for with the regular licence fee, which provision
