KOBINOOR COTTON MILLS LTD. versus ASSISTANT COLLECTOR, CENTRAL — lawyers in Deh Pathaan

KOBINOOR COTTON MILLS LTD. versus ASSISTANT COLLECTOR, CENTRAL EXCISES AND LAND CUSTOMS, LAHORE

Excise duty, excise duty imposed on yarn produced during the continuation of section 12 excise duty, exemption notification

1981 C L C 782

[Lahore]

Before Saad Saood Jan, J

KOHINOOR COTTON MILLS LTD.‑Petitioner

versus

ASSISTANT COLLECTOR CENRAL EXCISES AND LAND

CUSTOMS, LAHORE‑‑‑Respondent

Writ Petition No. 2540 of 1980, decided on 1st November, 1980

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

S. 12‑Excise duty, levy of Yarn manufactured during continuance of notification of exemption, held, cannot be charged with excise duty.

Colony Thal Textile Mills Ltd. v. Assistant Collector, Central Excise Land Customs P L D 1980 Lab. 377 and I . C. A. No. 73 of 1980 (unreported) fol.

Raja Muhammad Akram for Petitioner.

Zia Mahmood Mirza for Respondent.

Date of hearing : 1st November, 1980.

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