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PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE versus LUCKY CEMENT LTD., PESHAWAR

The Central Excise and Salt Act 1944 Sections 2 (17) and 4 (2) of the Constitution of Pakistan (1973), Article 185 (3) excise duty, ceased to be a part of excise duties on cement. The Administration had in its custody that under the provisions of Sections 4 (2) and 2 (17) of the Central Excise Act, 1944, the manufacturers of cement were not obliged to pay such duty of excise as part of the retail price of cement. Were. Its true identity, portrayed and misinterpreted by meaning and consequent serious misconduct of justice, was that excise duty-taxed retail price was excluded in the retail price excluding the Central Excise Act 1944. Section 4 (2), which covers all aspects of the tax and charges. That the retail price was not considered in its true context, including excise duty, to resolve these doubts without the access to the relevant forums available under the category of excise rules in Article 199 of the Constitution. Could not be summoned. Anyone, and that manufacturers cannot be considered a sore party because it collected duties from consumers that were collected in the public treasury and paid such duties to consumers, and thus to the High Court under Article 199 of the Constitution. Constitutional jurisdiction. Can't approve an appeal leave to consider the privileges raised by the Supreme Court immigration advocates from Naudero lawyer