FALETTIS HOTEL, LAHORE versus COLLECTOR OF SALES TAX AND CENTRAL EXCISE, CUSTOMS, LAHORE
Sections 2 (28) and 3B, along with the additional duty, the Central Excise Duty Collection Order and the appeal of the penalty were directed against the original order by the Additional Collector (Adjustment) under which the Appellant / Hotel was granted Central Excise. Duty submission was ordered. Additional duties and penalties were also imposed. Counsel for the appellant has submitted that the defective order cannot stand for the legal plane only that the Additional Collector has issued a show cause notice on the report of the Directorate of Audit and Revenue Inquiry. , Which examined appellant's records for the relevant year. And its officers did not fall into the category of officers mentioned in section 2 (28) of the Central Excise Act, 1944, which, according to the notification, it was stated in the notification of 12 of 1990 that the President of Pakistan, the Auditor General of Pakistan. Required. Auditing the Federal Government's receipt and not the record of private enterprises, being registered under Sales Tax / Central Excise Rules, suggests that the Directorate General's Revenue Receipts Audit examined the applicant's Central Excise Record, Which was not allowed. The circumstances which were brought about by the dictatorship were an extraordinary decision and could not be held to maintain the facts and circumstances of the case.
