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CAFE CAPITAL F. versus COLLECOR. CENT. E&L

Section 2 (DD) and 3 Central Excise Rules, 1944, AR 96W and 174 Constitution of Pakistan (1973), Article 199 required the individual to obtain a fixed license to operate the business and required accounts Maintain and submit valid returns. Such an individual failed to do so, the respondent department had no alternative but to determine the excise duty, the questions raised by the applicant were fact-checked and Was re-examined, which could be no mistake. Be found in the constitutional jurisdiction famous lower court advocate from Thatta lawyer