ASKARI CEMENT LIMITED, WAH versus COLLECTOR CENTRAL EXCISE, RAWALPINDI
Sections 3, 3B, 4 and 36 for the purpose of imposing excise duty on failure to pay duty on the basis of retail price charged by the General Body of Consumers, reference to additional duty and penalty therein. Sending to the Authority The report alleges that the appellant company was not paying the central excise duty based on the retail price charged by the general body of consumers. The Consumer Body and the Contracting Price Adjusting Officer actually discovered that the appellant was in charge of extra duty as well as in the case of discrimination, and the appellant tribunal also upheld the order approved by the adjusting officer. ? Appeal to the High Court, the High Court receives the remand for the retail price tribunal case announced by the High Court, after a long process of deliberations and deliberations by the officers of this department, the Assistant Collector was declared by the competent authority. Regarding approval and approval of the retail price stated that an order of such communication was itself made which cannot be modified or canceled, with the Department handing over the excise duty by concealing / suppressing the facts. There was some definite information from. No such allegation was canceled in the showcase notice issued to the appellant or in the original order as stated in the acceptance of the announced retail price. Appellant, the transaction related to the delivery of the goods was made in the past and the closing transaction of the Department, which cannot be interfered with by the officers of the Department, has resulted in the retail order already accepted by the Department.
