SOUVENIR TOBACCO COMPANY LTD. versus DEPUTY COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS
Central Excise and Salt Act 1944 Section 4 (2) Central Excise Rules, 1944, R231 Constitution of Pakistan (1973), Article 199 Product retail price of goods by word brand or variety of goods factory Used by. And the idea is that cigarette brands offered in various types of packets / containers may have different prices. Manufacturers have the right to demand excise duty from the manufacturer at the same retail price of cigarettes. Set different prices for authority action. Unlawful and without legal authority by the High Court in the constitutional jurisdiction
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