[Civil Appeal Nos. 8232-34 of 2013 arising out of SLP (C) Nos. 29843-29845 of 2010]. These appeals are directed against the judgment and order passed by the High Court of Judicature at Bombay, Bench at Aurangabad in Writ Petition No.7033 of 2007 dated 19.9.2008 and in Civil Application No.10160 of 2009 in Writ Petition No.7033 of 2007 and in Civil ApplicationNo.10161 of 2009, dated 25.03.2010. The appellants before us are the wine manufacturers who have obtained license for manufacturing wine in Sangli District in the State of Maharashtra. The Government of Maharashtra has introduced a policy for the grape growing producers in all areas of Maharashtra majorly for the highest grape producing districts of Sangli and Nashik. The policy so framed by State Government was introduced so as to protect the grape growing farmers from sudden financial losses and to encourage the production of grapes within the state. The Government of Maharashtra, therefore, for the aforesaid reasons issued a notification thereby exempting the levy of excise duty to wine manufacturers partly for the year 2001 and remitted the whole of the excise duty with effect from 18.06.2004.
↧