MESSRS ADAMJEE INSURANCE COMPANY LTD. THROUGH EXECUTIVE DIRECTOR (FINANCE) versus COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION) KARACHI-III, KARACHI
Section 3D Central Excise Rules, 1944, RR 10 and 96ZZF Limitation Act (IX of 1908), Section 10 and Article 1545 premium company received by the insurer from the insured, excluding the excise duty on the first premium Show the agents' salaries, commissions and waivers to the non-accrued treasury company for recovering such incorrectly charged excise duty. The nature of the obligation under section 3A of the Central Excise Act 1944 was not excise duty, but a sum was incorrectly / incorrectly deposited as accessory duty, provided under R10 of the Central Excise Rules 1944. As a limitation period that cannot be termed as small imposed or incorrectly refunded excise duty. Under Section 3d of the Excise Act, 1944, the person making the deposit shall be in the trust of the holders of the Federal Government. Such amount shall be treated as either of the deposits as in Article 145 of the Limitation Act, 1908. Another expression was the belief that the insurance company is receiving so much money to deposit money with the federal government of the insurance company. The limit exceeded by any limitation under Article 145 of this Act is envisaged in section 10 of the Act, 1908, as the excise authority shall know, beyond the period when the receipt of the principle is not prohibited.
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