GULBERG KABANA RESTAURANT THROUGH GENERAL MANAGER versus ADDITIONAL COLLECTOR, CENTRAL EXCISE NO.II, LAHORE
Sections 9, 11 and 36C appeal to the High Court not to pay Central Excise duty on time, the appellant paid for the Central Excise duty imposed on it, but the balance could not be paid on time and such default. But he was fined. The appellate tribunal reduced the amount of fines that excise duty was not deliberately paid by the appellant or the fine imposed on the appellant by the High Court for a seven-day period to collect the balance. Set out in the order in which his appeal will be dismissed.
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