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7-UP BOTTLING COMPANY (PVT.) LTD. versus ADDITIONAL COLLECTOR

Sections 3 (1) (4) and 3D Productivity (Eroded Water) Rules, 1990, R7, Proviso Section R507) (I) / 90 Dated 7 6 1990 Section RO 701 (I) / 91 Dated 16 6 The 1991 schedule is for the recovery of excise duty etc. Such provision was termed as ultra vires by the excise duty payment based on the capacity of the producers under R Estimation of Production Capacity (Eroded Water) Rules, 1990. And the same was proved by the Supreme Court of Pakistan that the determination of the return of the Central Excise Duty paid in addition to such terms was adjusted against the existing account of the Assessee Appellant. Duty was demanded on the basis that no such withdrawal was allowed. Since the introduction of section 3d of the Central Excise Act, 1944, when the duty incident was introduced to the consumers, the provisions of section 3d supply of the Central Excise Act 1944 were provided that the duty to provide the consumers Is granted only in respect of a duty that was collected for any reason or otherwise for any provision of the Central Excise Act, 1944 but this duty was not otherwise payable or was overpaid. Was actually payable on the Production Capacity (Eroded Water) Rules, 1990, which came in light of the R7 supply of excise duty. Collected and paid the natural excise duty, which was then held in the light of the legal position operative, and there was no misrepresentation of any provision of the Central Excise Act 1944 nor any other reason for this action. It would be wrong to assume that in reality this time its right famous supreme court advocate from Gohar Ghoushti lawyer