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ASSISTANT COLLECTOR, CUSTOMS AND CENTRAL EXCISE, DIVISION-III, SUKKUR versus MESSRS PAKISTAN PETROLEUM LTD., KARACHI

The appeal of the High Court under Section 36C can only be filed by the Collector under Section 36C, the Central Excise Act, 1944, and in the present case no other appellate Assistant Collector, Customs and Central Excise were named. The deputy collector was signed by Customs, Central Excise and Sales Tax and the certification was signed by the Law Officer, Customs and Central Excise. In addition to filing the defects and appeals referred to by the ineligible persons, the department submitted a notification that in this regard, the collector was transferred to the major taxpayer unit department, in which case, there was no Lux standby. Enter the most recent application note. Removed due to inability to retain appeal in current form, removing appeal and other irregularities signed by the collector advocate from Fateh Pur lawyer