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COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI versus MESSRS CENTRAL FIBRE INDUSTRIES, KARACHI

Section 30 & Notice 47 Appeal of Showcase Notice Appeals to the Collector of the High Court, who issued the showcase notice to the Appellant, thereafter developed and was posted as Technical Member in the Tribunal and filed by the Appellant. Appeal was also heard which had been issued earlier as the collector's notice of show was not appropriate as the member sitting in the appeal in which the notice was earlier issued because the collector was challenged by the court. The dignity requires that no officer sit on two different stages of the proceedings in the same matter under the order made by the Member Tribunal. He said that the member was set aside and the matter was remanded with the directive that it be heard and disposed of by the Customs, Excise and Sales Tax Appellate Tribunal and not put the matter before a bench. Must go to the member who previously issued the showcase. As a collector notes, was a member ask a advocate free from Kotla Arab Ali Khan lawyer