Find a Lawyer

JUPITER TEXTILE MILLS LTD. versus DEPUTY COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOM

Central Excise and Salt Act 1944 Sections 3 (1) and 12A (1) SRO No. 810 (1) / 78 dated 29 6 1978 and No. SRO No 555 (1) / 79 dated 28 6 1979 Constitution of Pakistan ( 1973), Article 199 Excise Duty Cotton Yarn Applicant stated that Cotton yarn was exempted from payment of excise duty on account of SRO 810 (1) / 78 on 29 197 1978 but notwithstanding the exemption. A certain amount of money was recovered from them through the excise department. The department's claim for refund of the amount claimed by the applicants was denied on the sole basis that in the judgment of the Lahore High Court in PLD 1980 LA 377, which the Single Bench had stated that SRO 810. (1) / 78, dated 29 61977, No. No Excise Duty Cotton was not generally applied to yarn, twist and thread or to man-made fiber yarn Notification SRO 810 (1) / 78 Dated 29 6 1978 was canceled by SRO 555 (1) / 79, dated 28 6 1979 under which excise duty was payable on cotton yarn due to the position of cotton yarn stock quantity. Prior to being available with the applicants SRO No.5555 (1) / of, dated 6 28 6 1979 The Department was not disputed by the Department and the applicant sought and received some amount through the cotton. By way of excise duty on the cotton yarn deposits which were submitted on 28th 1979 1979 without any legal authority nor any legal influence, the department was instructed to retrieve the application illegally. Excise duty refund for the payer. immigration advocate from Kandhkot lawyer