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S. MUHAMMAD DIN & SONS (AZIZ) LTD. versus ASSISTANT COLLECTOR


Central Excise and Salt Act 1944 Section 3 Constitution of Pakistan (1973), Article 199 Locus Poverty, Central Board of Revenue Rule, gave manufacturers the choice to be valid on selection tax basis or under the surveillance clearance system, application The selection of veterans should be evaluated based on the tax on the capabilities acquired. On the basis of such licenses of the authorities, the applicants started the manufacture of goods, began to pay the duty on the basis of capacity tax and the authority collected it on the same basis without any objection, after almost one year of audit, audit Based on the report, a notice was issued to the applicants to reopen the case and to recover the duty on the basis of the caretaker clearance system, once allowed and executed, on a tax basis of competence. Can not be withdrawn or withdrawn without the express permission of the show. Notice to applicants as per the principle of local people

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