ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN versus ASSISTANT COL — best law firm in Muridkay

ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN

Section 37 (1) and (2) (iv) and Rules 224 and 228 of the Central Excise Rules, rules governing the Central Board of Revenue have the power to make rules under section 37 Rule 228A, If it is outside the scope of (iv) the rules confirmed by the general provisions contained in section 1 1 (1) of section R 37 of section 37 (2), section R 37 of section 37 37 Contains, in relation to the times of removal of goods, not infringement. 228 A contrary view of A, regarding the outlets provided for the removal of goods, which is no longer valid.

1981 C L C 56

[Lahore]

Before Muhammad Ilyas, J

ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN‑Petitioner

versus

ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN AND ANOTIIt3R‑Respondents

Writ Petition No. 7835 of 1980, decided on 19th July 1980.

Central Excises and Salt Act (I of 1944)‑‑

‑‑ S. 37(1) and (2)(iv) and Central Excise Rules, rr. 224 & 228‑A‑Vires of rules‑Rules framing of‑Central Board of Revenue empowered to frame rules under S. 37‑Rule 228‑A, even if beyond scope of cl. (iv) of subsection (2) of S. 37, held, its inclusion in rules warranted by general provisions contained in subsection (1) of S. 37‑Rule 224, relating to timings of removal of goods, not offending against provisions of S. 37‑Taking a contrary view regarding r. 228‑A, pertaining to outlets provided for removal of goods, held further, not justified.

Ch. Imtiaz Ahmed for Petitioner.

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ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN

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ABBASI TEXTILE MILLS LTD., RAHIM YAR KHAN versus ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, MULTAN

Related judgments — Lahore High Court Lahore, 1981

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