KOH-I-NOOR TEXTILE MILLS, FAISALABAD versus DEPUTY COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, LAHORE
Excise Duty for Production Capacity (Cotton Fabric) Rules 1968 8 8 (2) Excise Duty (Cotton Fabric) Rules on Production Capacity, 1968, R8 (4) Petitioner recovers from additional reduction in export waiver of cotton and cotton shipment. Export numbers are deducted from the applicant's monthly installment of excise duty paid by applicants through a large number of misrepresentations in connection with the exemption fabric and realization that the applicant. Has deducted huge quantities as export rebates, issued notice to the applicant so that it could show the reason As to why action should not be taken against it and why it should not be deducted from the amount deducted from it beyond the allowable quantity under the rules, the applicant has recovered the laboratory-supplied export goods. Objected to the test report in relation to the samples and requested that the samples be re-tested from different laboratories. Samples were sent to three different laboratories, but all three test reports were against the applicant. The three laboratories that were sent to test the samples were modern and well-established and were tested according to principles and protocols as described. In each particular case it was necessary and no exception could be made to the required temporary work procedures as they were exempt from their status as an additional reduction in the export chain. Exemption awarded for cotton yarn and cotton cloth waiver in violation of production capacity rules
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