ATLAS TYRES (PVT.) LIMITED, SHEIKHUPURA versus ADDITIONAL COLLECTOR (ADJUDICATION), COLLECTORATE OF CENTRAL EXCISE, LAHORE
R 10 Applicability of impairment, short-levy or duty or false notice of return for wrongful return must show the conditions of non-impairment, short-imposed or incorrect return of duty or charge because the reason for the notice notices Should be on imposition. , A small loan or wrongful refund, which is within the scope and limits, for any of the reasons listed in sub-rules (1), (2) and (3) of R10 , The absence of any of the three tire conditions / components separately in each sub-rule shall make the show notice invalid and: without jurisdiction.
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