Central Excise and Salt Act 1944 Section 37 Central Excise Rules, 1944, RR 96W & 210 Constitution of Pakistan (1973), Article 199 R96w Supply, Central Excise Rules, 1944 Option to impose additional Duty Section 37 (3) ) Is ultra-virus. ), Does not impose any penalty under the provisions of Section 37 (c) of the Central Excise and Salt Act, 1944, but rather gives the Central Board of Revenue the right to make rules for imposing additional penalties and does not impose additional duty. Can In exercising the legislative powers provided for in the Constitution, not by exercising rulemaking authority through an authority or the Central Board of Revenue.
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