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PREMIER TOBACCO INDUSTRIES LTD. versus DEPUTY COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS

Central Excise and Salt Act 1944 Section 4 (2) Central Excise Rules, 1944, Rr 9 & 52 The Department of Excise rejected the petitioner's retail price for cigarettes because the packing material was not of inferior quality. In both cases, the same substantial content on the record indicates that the applicant was selling the same brand cigarette in different types of packing, which had the effect of replacing different types of cigarettes sold to consumers. In which the petitioner was able to set a lower retail price. The economy was created differently because of inferior packing material for cigarettes and the department was not justified in demanding excise duty due to the high retail price of the same brand cigarette. attorney vs advocate vs counsel from Dera Murad Jamali lawyer