- (1.)Heard the learned Advocates.
(2.)Feeling aggrieved by the order of demand dated 21st of April, 2010 made by the Superintendent of Excise, Nalanda calling upon the Petitioner to pay excise duty of Rs. 14,02,800.00 on 12,000.00 BL of rectified spirit, the Petitioner preferred appeal before the Excise Commissioner, Bihar. The Excise Commissioner, Bihar by his order dated 8th July, 2010 made in Case No. 14 of 2010 upheld the order of demand.
(3.)It was the case of the Petitioner that the stock of rectified spirit was destroyed in transit on account of the road accident. The tanker carrying the rectified spirit had turned turtle; the entire consignment of the rectified spirit was destroyed. The said rectified spirit was never converted into country liquor fit for human consumption. It was, therefore, not liable to levy of excise duty by the State of Bihar.