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BANNU SUGAR MILLS (PRIVATE) LIMITED versus INSPECTOR CUSTOMS AND CENTRAL EXCISE, BANNU SUGAR MILLS, BANNU

Section 3 and 3C Constitution of Pakistan (1973), Article 199 of the Central Excise and Salt Act, 1944, Article 199 does not entitle excise duty on any of the goods, which was strange under the Central Excise and Salt Act, 1944. The manufacture and manufacture of such goods is obligatory, yet excise duty had to be realized when such goods were exported, or cleared for domestic use, the applicants were only required to register excise duty on sugar. Was challenged which was previously exempt and which was not. Until the crucial period has been cleared, it is not the case that excise duty has already been imposed on sugar which has already been cleared, which was prepared or prepared by the applicants during the period of exemption from duty. That was not the case. It was cleared for export or domestic use until the crucial time when the exemption withholding notification was issued, which was also strange and was responsible for paying X's duty at the time of clearance petitioner, such as sugar In this regard there was no claim to exclusion from payment of excise duty. list of advocates from Utror lawyer