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ZAMAN TEXTILE MILLS LTD. versus CENTRAL BOARD OF REVENUE

An excise duty waiver by the Central Excise and Salt Act 1944 Sections 3 and 12 Petitioner contained a cotton ware that was made earlier when the applicant, on the date of exemption from excise duty, applied for the goods on different dates. Was discharged when the exemption was granted. It was subsequently withdrawn and the authorities have claimed excise duty at the applicable rate from the date of return of immunity on the manufactured yarn stocks during the period of exemption. Authorities issued notice of demand from the petitioners excise duty on the stock. Demanded that the applicant was kept on the date of immunity and which was cleared either by the payment of excise duty or by the lesser excise duty, the applicant denied the authority's claim that this right It is safe to say that the waiver was created and cannot be removed. Due diligence did not arise because excise duty was paid at the rate imposed on the deed, which was earlier than the date when the excise duty was exempt, thus the benefits of the exemption were not available to the applicant at this time. When the duty was payable famous high court advocate from Wah Cantt lawyer