COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, GOVERNMENT OF PAKISTAN versus BAWANY SUGAR MILLS LTD
The Central Excise and Salt Act 1944S, 3C & 12A - Federal Government Notification Section R560 (1) / 82 dated 14 6 1982 The exemption effect from excise duty was in relation to the recovery of excise duty on the stock. On Sugar, when the mill owners withdrew the notification number section RO 560 (1) / 82 dated 14 6 1982, the High Court found that the mill owners were entitled to such waiver on the dispute. Because the stock did not have any compensation for selling sugar after the waiver was withdrawn, Valdatiti mill owners were entitled to an exception because they did not increase the price of sugar after they had withdrawn the excise duty exemption on sugar case stock. What was In the case of Army Welfare Sugar Naphlets Ltd. v. Federation of Pakistan (1992 SCMR 1652), they were entitled to exemption from the mill owners who were subjected to the Supreme Court judgment. There was no case for interference in the High Court decision. came.
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