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AL SHAMS SOAP AND CHEMICAL INDUSTRIES (PVT.) LTD., LAHORE versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE


Central Excise and Salt Rules 1944 Section 36C Central Excise Rules. 1944, 79, 9, 43, 52, 52A, 26, 198, 236, 237, 244 and 246 The appellate tribunal on the seizure and imposition of fines did not consider the arguments presented before it and the matters themselves. Did not pay attention to. The operative part of the Tribunal's order made by him testifies to the fact that the Tribunal did not apply its heart to the facts of the matter, nor to the fact that the issues raised before it were ordered. Was, in fact, generally that a judicial or quasi-judicial forum could be linked to any facts that came up for the Tribunal's assessment as the final fact-finding forum supported its agreement with the Collector's order for reasons. Because it was the only way it could show that justice was being done to the affected party, but such a tribunal There was no need to record the detailed reasons to agree with the forum search was down, but it must record its reasons in the contract. However, the motivation for the grounds laid before me is that I do not want to interfere with the order of the Department or the forum below, it does not make any sense and this will necessarily be a reasonable order of the Tribunal and the matter. After handling the remand for the new judgment, consider the facts as well as the legal grounds which will be raised by the appellants before it.

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