PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD versus ADDITIONAL COLLECTOR, CENTRAL EXCISE, GUJRANWALA
After removing the cigarette from Section 3 Central Excise Rules, 1944, Rr 9 and 200 Factory, excise duty payment will be made to the manufacturer for payment of excise duty on such basis. Will The Board of Revenue may extend the time to pay excise duty due to the equipment removal record, which was already constituted, such payment will not excuse the manufacturer from the charge of duty theft, When the goods were removed from the factory in violation. Principles of the Central Excise Rules, 1944
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