Find a Lawyer

APPEAL NO. 122/CE/IB OF 2005, DECIDED ON 12TH FEBRUARY, 2007. versus APPEAL NO. 122/CE/IB OF 2005, DECIDED ON 12TH FEBRUARY, 2007.

Sections 3, 3 (b), 2 (8) and 15 of the Central Excise Rules, 1944, RE 7, 9, 197 and 210 Section RO 1195 (I) / 90, dated 17 12 1990 Sec R 1195 (I) / 90, the date specified in the schedule of the first act of the Act by the party of the Director General of Income Receipts (Audit) Raw Raw 11 11 1990 1990, the raw material in relation to duty and penalty imposed with observation is scarcely known. That the error of the rule was RT3. The appellant was instructed to be cautious in the future so that the direction of the Audit Party Director General of Revenue Receipts was the direction of maintaining the Central Excise Record, which was the branch of the Auditor General of Pakistan, And its officers were neither central excise. Under Section 2 (8) of the Central Excise Act, 1944, neither the officers nor the authority to access, equip, stock, and access to any licensed account under the R-197 of the Central Excise Rules 1944 by the Collector or Central Excise. Was given. The premises said there was no party to fall in the category of officer mentioned in section 15 of the Central Excise Act, 1944, which required the assistance of the Central Excise Officers in the process of the Central Excise Act, 1944. Was. Excise Rules, 1944 Such a non-existent authority could not have access to the books and other records of accounts under which the Auditor General of Pakistan had to audit the receipt of the federal government under the Central Excise Rules of the President, under notification. Central Excise Rules by the Director General of Revenue Receipts Audit advocate for immigration from Noorpur nooranga lawyer