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MESSRS SUHAIL JUTE MILLS LTD., NOWSHERA versus COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR


Inaccurate adjustment of input tax in section 7 (1) [as amended by the Finance Act (III of 1998)], 33, 34 and 66 Sec RO 1349 (1) / 99, dated 17 12 1999 is unacceptable. To assess the principal amount with additional tax demanded and the payment of principal amount under penalty R1379 (1) / 99, dated 17 12 1999 but non-payment of additional tax and 25% of the penalty additional tax. And the demand for recovery of fines was that they would be prevented from pursuing liability in obtaining concessions, so the appellate tribunal erred in stating that it could not suppress the appeal. By the order of the Adjudicating Officer, which should be decided on the merit, if it is decided not to pay such dues, he will be refunded; there is no point in suppressing the appeal for such privileges. Will be. Before the Tribunal on merit, the Tribunal should have decided the appeal on the merit, the High Court accepted the appeal, set aside the improper order and referred the case to the Tribunal to decide on the merit. \ r \ n \ r \ n

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