USMAN TEXTILE MILLS LTD. versus A.C OF C.E.& L.C.
Section 3 (7) ??? Constitution of Pakistan (1973), Article 199 ??? Estimation of excise duty based on production capacity ??? The record shows that the demand for excise duty from the department is related to the period when the applicants were the proprietors of the proposed mills and they acknowledged their responsibility for the estimated amount, only their export. By accepting a waiver claim? Applicants were not able to dispute the authenticity of the demand on the basis of the wrong premise of the assessment, as a successor, because of the clear admission of responsibility for their career. The applicant was also not eligible to issue a notice in respect of his obligation. Their predecessors
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