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EXCEL TOBACCO COMPANY (PVT.) LIMITED, CHAKWAL versus COLLECTOR, FEDERAL EXCISE TAX, ISLAMABAD


R 197 Constitution of Pakistan, 1973, Arts 4 and 5 authorized officers will have free access to accounts related to entry, search and seizure of equipment, equipment and itching by the Customs Intelligence Officer. The Central Excise Rules, 1944, pertain to licensed premises 197 and authorize inspection of premises, equipment, machinery and record checks as the occupation power was not granted because duty was imposed on equipment. Was stored in the luggage. If the approved warehouse is found to be lacking or overpriced with some raw materials, the changes may be due to a permanent manufacturing process and record entries had to be made at a specific time and not every minute or hour after the philosophy. The philosophy says that all crimes, which include a commission of affirmative action, were promoted by some secret or explicit behavior, which Wright divided into three stages, in the first stage ts when the offender first intended to commit a crime. If you enjoy the idea or intention, the second step was preparation. The third step is when the perpetrator deliberately commits a crime that was attempted. The effort starts where the manufacture ends when the manufacturing unit starts trying to get the finished goods out of the gate without paying duty, although an manufacturer produces more and Mens records with Rey that he will reap excessive production without paying. It was not yet the intention or the preparation of the responsibility, as it was their mind at any time

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