- (1.) These appeals by certificate turn on the question whether the Government was right in making a demand of excise duty on liquor not lifted by the liquor contractors.
(2.) The High Court relying on the decision of this Court in Bimal Chandra Banerjee v. State of Madhya Pradesh. (1971) 1 SCR 844 = (AIR 1971 SC 517) held against the Government.
(3.) There is no dispute that in these appeals the demand notice is in respect of duty on liquor which has not been lifted.;