NORTHERN BOTTLING CO., PESHAWAR versus ASSISTANT COLLECTOR SALES TAX AND FEDERAL EXCISE, RTO, PESHAWAR
Section 3D Convention Evidence (February 10, 1984), Arts 117 and 118 Excise Duty Receipt etc. Tax period August, 1999 to May, 2000 Federal excise duty duty imposed under the aerated water chilling charges Return of such duty Denied the Central Board of Revenue's Circular Directive 12 1999 1999 that the components of the retail price of air water were claimed due to federal excise duty due to chilling charges, under which it was announced that The retail price of air-based water diagnostics means the price at which a retailer sells cold bottles to consumers is to the Federal Board of Revenue Prices had no right / right to determine and recognize that, planting activity was cold by the retailer and not the manufacturer's default had to be imposed excise duty on the retail price. The First Appellate Authority, framed under Section 4 (2) of the Central Excise Act, 1944, rejected a refund claim on the grounds that the duty cases were turned over to legal proceedings. Age / Customer First Appellate Authority relied solely on Account Current Ledger and ARI, which proves that the user's account had to be registered with the excise duty paying manufacturer to maintain the current account. Cover and he was required to pay a substantial amount of excise duty before producing any kind of fitted product from the factory and entering the payment in a register, and when any goods had to be removed from the factory, It was necessary to estimate the excise duty on such quantity of goods, the Central Excise resident
