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State of U.P. through Secretary (Excise) v. M/s Mcdowell and Company Limited

Fire Incident – Demand of excise duty on the liquor destroyed – Whether the demand in question is authorised by law ? – Whether the company remains liable to pay excise duty on the liquor lost in fire – Control of Department over the distillery and godown – Act of God – Inevitable Accident – Res ipsa loquitur – Insurance coverage only of the value of liquor – Effects of.