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The notion of the excise duty being changed or cancelled on account of what transpires later is not foreign to excise law. State of Kerala, [1962] INSC 19; [1962] 2 Suppl. SCR 741; Bimal Chandra Banerjee v. » It can, therefore, be said that in this case the Court had insisted that it was necessary to plead the extrinsic facts to show all those facts as to how allegations were related to the defamed or complaining candidate. A statute has to be construed Property Lawyers in Chandigarh the light of the mischief it was designed to remedy.

[179F] Rules 636 and 814 are of regulatory character and they are precautionary against perpetration of fraud on the excise revenue of the exporting State. Sreekumar) is that on a correct interpreta- tion of the impugned second proviso, the last clause of which reads «such candidate who accepts the service shall not be eligible to appear again in the Civil Services Exami- Property Advocates in Chandigarh nation unless he first resigns from the service» refers to only candidates, who on the basis of the result of the previous CSE had been allocated to the Central Services Group ‘A’ but who expressed their intention to appear in the next CSE (Main) for competing for IAS, IFS, IPS or Central Services Group ‘A’ and who are permitted to abstain from the probationary training in order to so appear and who joined Group ‘A’ service subsequently on allocation either on the basis of the previous examination or the subsequent examina- tion.

HELD: The Act having provided for fixed wastage allow- ance also Famous Property Advocates in Chandigarh effect provided that the excess above the allowable wastage will be taxed. , AIR 1964 MP 62 dealing with the question of innuendo the Chandigarh High Court Property Lawyers Court referred to certain English cases on the point and held that «in view of these decisions, it is obvious that an innuendo is simply an averment that such a one, means such a particular person; or that such a thing, means such a particular thing: and, when coupled with the introductory matter, it is an averment of the whole connected proposition by which the charge may be brought home to the person concerned.

5506-5525 of 1990 (as appears from the written submission made by Mr. [182H] Drawback means the repayment of duties or taxes previ- ously charged on commodities, from which they are relieved on exportation. The whole attempt of the learned counsel for the appellant before us was to suggest that the words, though not per se defamatory of the third respondent, were definitely so in their secondary meaning read in the context of circumstances. This tenuous argument does not appeal to us.

It cannot therefore be said that no such charging up of excise duty on the excess wast- age in transit could be validly made. Secondly the last part of the proviso, as it stands, reads «a candidate who accepts allocation to a service and is appointed to a service shall not be eligible to appear again Property Lawyers in High Court the Civil Services Examination unless he has first resigned from the service. Mohan Meakin Breweries Ltd. Firstly the expression «such candidate», is not used in the proviso, on the other hand, the words used are «a candidate» (vide publication of Gazette of India dated 13-12-86).

State of Madhya Pradesh, [1970] 2 SCC 170 467; State of Mysore [1970] 3 SCC 710; M/s. [183B] The system of charging up the duty on the subsequent event of non export cannot, therefore, be said to be irre- spective of production or manufacture. » Thirdly a correct and proper reading of the last limb of the proviso clearly demonstrates that the expression «a candidate» refers only to the candidate, mentioned in the earlier part of the proviso. [183C] In the instant case, if it is proved to the satisfaction of the appropriate authorities that counter-vailing duty had been paid on the entire consignment irrespective of the wastage then the question would arise as to whether the wastage could be ignored altogether by the exporting State as was done by the importing State.

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