Policy regarding the payment of outstanding renewal fees, supervisory fees, and interest thereon, in connection with the renewal of licenses

Amended Rule/Section: Maharashtra Prohibition Act, 1949 & Subordinate Rules — Commissioner Circular on Molasses & Ethanol License Renewal Policy

Type of Change: Policy Notification / Commissioner Circular — Outstanding Fee Payment & License Renewal Procedure

What Changed:

The Commissioner of Excise has issued a circular establishing a new policy framework for renewal of Molasses and Ethanol (मळी व मद्यार्क) manufacturing licenses, specifically addressing the payment of outstanding renewal fees, supervisory fees, and accrued interest. The circular provides:

1. Eligibility Criteria: Only licensees who have paid all outstanding dues up to the preceding financial year (2025–26) and are current on supervisory fees are eligible for license renewal in FY 2026–27.

2. Outstanding Dues Treatment: Licensees with arrears may request waiver/condonation of outstanding renewal and supervisory fees accrued from prior years (FY 2015–16 onwards through FY 2025–26), subject to feasibility assessment by the Excise Department on a case-by-case basis.

3. Interest & Penalty: Outstanding interest and any penalties imposed are not subject to waiver and must be paid in full at the time of renewal.

4. Renewal Process: Renewal applications must include proof of clearance of all current and overdue dues; the Department will examine feasibility of fee condonation before granting renewal.

Key Details:

• Applicability: Molasses (मळी) and Ethanol (मद्यार्क) manufacturing licenses under the BPA, 1949 and subordinate rules
• Financial Year Reference: FY 2026–27 renewals; arrears covering FY 2015–16 to FY 2025–26 are eligible for consideration
• Waiver Scope: Outstanding renewal fees and supervisory fees only; interest and penalties remain non-waivable
• Assessment Period: Feasibility determination by Excise Commissioner or delegated officer
• Documentation Required:
  • Current supervisory fee payment proof
  • Details of outstanding dues (Form-I / PLL / BRL / CL-III / FL categories, as applicable)
  • Condonation request with justification
• Authority: BPA Section 112(1) [as referenced in Gazette notification FA 112026/2026-27/5–Excise]
• Related Circular: Supersedes/modifies provisions under Circular No. 0819/Co.32/146(A-I)/Excise-2, dated 16.9.2019 regarding fee collection procedures

Effective Date: 30.3.2026 (as per Circular Ref. No. FA 0223/Co.32/Excise-2, dated 30.3.2026)

Authority: Commissioner of Excise, Maharashtra, under BPA, 1949 and Rules thereunder

Note: The circular is primarily procedural and discretionary in nature. The actual approval of fee waivers depends on individual assessment of "feasibility" (आर्थिक व्यवहार्यता) by the Department. Licensees should submit formal requests with supporting documentation to their respective Excise Circles for consideration.