In Brief
Gwalior Distilleries Pvt. Ltd, a liquor manufacturer holding a D-1 license, applied for a CS-1 license (required for country spirit manufacturing and wholesale). The application was rejected solely because the company did not participate in the tender process. The Supreme Court held that neither the Excise Act, 1915, nor the rules prescribe tender participation as a condition for CS-1 issuance. The Court set aside the High Court's dismissal, finding the rejection arbitrary and violative of Article 14, and directed reconsideration strictly in accordance with law.
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