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versus

Sections 11 (4), 32A, 33, 34, 36 and 46 of the Central Excise Rules, 1944, R10 (2) (3) Appellate Tribunal, in the appeal case relating to the assessment of sales tax, are required to issue notice to the order applicant. 6 was made after 6 months, while the provisions of Sections 11 (4) and 36 (3) of the Sales Tax Act 1990 were to be made within 45 days of the issuance of the order. The showcase notice states that there was no result of non-compliance with the provisions of the law, which meant that the provisions were directory and not mandatory. The appellant claimed that certain provisions of the law were not included in the showcase notice; it could not be declared. It is legitimate and stated that no action can be taken against the appellant on the basis of faulty showcase notice. Appellant's confession was of any legal force, the purpose of the objection, including notice under section 36 of the Sales Tax Act 1990, was to stand. The form of the hearing and defense was neither set out by law nor in the rules made under it, mentioning or misrepresenting this section did not affect the nature of the documents which were decided on the basis of their contents. Because of this, sub-rules (2) and (3) of R10 of the Central Excise Rules 1944 were not mentioned, it was not appropriate to declare the notice illegal because instead of keeping in view the techniques, the court decided the matter. Should be viewed from different angles. As far as compliance was made, or any sub-rule was omitted, no prejudice was made to the department in the present case as the compliance of the relevant rules was substantially in the amount deposited by the deputy collector. ? Additional taxes and grievance receivable tax advocates from Faisalabad lawyer