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MESSRS FAUJI SUGAR MILLS versus SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA

Sections 3B and 12A under section RO 455 (I) / 96, dated 13 6 1996 section RO 456 (I) / 96, dated 13 6 1996, under section R4545 (I) / 96 in non-export quantity of sugar. Demand for Excise Duty The high rate of duty on Chinese compulsory export and non-export quantity of sugar The duty paid by the manufacturer under section R4545 (I) / 96 determines the lower rate of duty without such compulsory condition. The grant of Section R's legitimate right to both tribunals was inconsistent. And could not be reconciled. The manufacturer was justified in securing the application and protection of Section RO 456 (I) / 96 on the same day, which was later issued on the same day, which makes it clear from the number where two provisions of a provision are equal. Explanations were possible, then the tribunal would adopt a similar appeal for the taxpayer to the taxpayer, in which it was observed that the taxpayer would later file Section RO 456 (I) / 96. Chose to follow and did not pay duty because the High Court accepted the appeal by virtue of the tribunal's order as well as the original order advocates from Daska lawyer