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Civil Petition for Special Leave to Appeal No. 476 of 1978, decided on 12th October, 1981.
(On appeal from the judgment and order of the Lahore High Court, dated 19‑6‑1978, in W.P. No. 1407 of 1969).
‑‑‑Art. 185(3)‑‑Excise duty‑‑Leave to appeal granted to consider inter alia whether there was sufficient compliance of relevant rule to enable petitioners to claim rebate and whether on facts and circumstances of case, view of High Court to contrary was not correct.
Raja Muhammad Akram, Advocate Supreme Court with Ch. Muhammad Aslam, Advocate‑on‑Record for Petitioner.
Nemo for Respondents.
Date of hearing: 12th October, 1981.
.‑‑It is stated in a certificate at page 54 of the paper book that:‑
"Certified that Messrs Nishat Mills Limited, P.O. Nishatabad, Lyallpur were equipped on 1st June, 1970, with 29,816 (Twenty nine thousand eight hundred and sixteen) spindles and 390 (three hundred and ninety) Power Looms. Moreover, 110 (one hundred and ten Power Looms have been dismantled and not working since 1st August, 1969. The said Mills are also equipped with bleaching, dyeing, mercerising, printing and finishing plants."
2. Learned counsel states that this was sufficient compliance of the relevant rule to enable the petitioner to claim rebate on this count and the view of the High Court to the contrary is not correct. Leave is granted to inter alia consider this point. Security Rs.2,000.
M.I. Leave granted.
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