levying the excise duty were issued from time to time which
cast the liability to pay excise duty on the distillers/manufacturers under
the Abkari ... undertaking to
pay the excise duty. He, therefore, submitted that the liability to pay
excise duty was clearly on the manufacturers/ distillers. The amendment
made
other godds manufactured by the manufacturer were entered into.
2. The manufacturer is required by the Central excise authorities to pay excise duty ... duty should be levied on the amount of manufacturing costs and manufacturing profits and post-manufacturing costs and post-manufacturing profits arising from post-manufacturing
cost is utilized only for quantifying the excise duty. Levy of excise duty may be twice the manufacturing cost, it may be three times ... excise duty and this is the excise duty imposed to be in essence a duty and loses all characteristics thereof.
18. In our view, excise
basic excise duty, it could be considered as on the same footing as the basic excise duty. No doubt it was an excise duty ... excise duty which became chargeable in between. We therefore hold that, considering the Special Excise Duty by itself as a duty of excise, then
include excise duty element in the turnover, The department has found that the excise duty is the obligation of the manufacturer and the matter ... manufacturer. Excise duty was paid by the purchaser. Since excise duty forms part of the McDowell's turnover, payment of excise duty
excise duty but it certainly indicates the time and the point at which the liability to pay excise duty is created. Excise duty is chargeable ... levy of an excise duty and the machinery for collection thereof. Excise duty is primarily a duty on the production or manufacture of goods produced
manufacturer and the excise authorities whether the stock of manufactured goods could be cleared from the factory without payment of excise duty ... exigible to excise duty. But where the goods were subject to any excise duty at the time of their manufacture then if the rates were
rates of excise duty leviable on liquors under the Karnataka Excise (Excise Duties and Fees) Rules, 1968 and such reported excise wastage. That ... State to impose excise duty on the rectified spirit as the excise duty could be levied only on the excisable article manufactured or produced. That
duty should be levied on the amount of manufacturing cost and manufacturing profits and post-manufacturing costs and post-manufacturing profits arising from post-manufacturing ... assessable value of 'excisable goods' made up of manufacturing costs and manufacturing profits. It cannot levy excise duty upon anything else Therefore, merely
liability of the payment of excise duty is deferred, the statutory liability to pay the excise duty by the manufacturer does not ceases. Any amount ... towards excise duty paid by the purchaser would amount to payment of excise duty by the manufacturer. In support of his contention he relied upon
