MESSRS RIAZ BOTTLERS (PVT.) LIMITED versus APPELLATE TRIBUNAL, CUSTOMS, CENTRAL EXECISE AND SALES TAX
Sections 3, 4 (2) and 36c appeal relate to the sale of beverages in cold form. Authorities did not find the appellant the same sale in cool form, so a showcase notice was issued to recover the job duty. The respondent was not accepted by the authorities and the case against the appellant order was decided against the appellant as well as his appeal was retained and so was the tribunal in the appeal. The sale of the bottles after the cold before the Division Bench of Accuracy was entirely a question of fact, and the burden of proof was on the appellant to raise the dispute of fact in the present case under section 36C of the Central Excise Act 1944. The matter could not be appealed before the court nor the facts were misunderstood as the order was contradictory. Or the contentious High Court refused to interfere with the tribunal's order, as there was no question of law in C. ase
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