HABIB RAFIQUE versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, MULTAN
Sections 19, 26, 156 (1) (12), 196 and 196A section RO 279 (I) / 94, dated 2-4 1994, the Supreme Court granted leave of appeal to consider whether the applicant. He was denied the opportunity of a hearing and was condemned by the High Court. Can the Assistant Collector, after submitting the Installation Certificate from Central Excise, take action against the applicant for violation of the provisions of Section RO 279 (I) / 94? And whether the penalty imposed on the applicant was irrelevant to the alleged offense against him
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