CRESCENT SUGAR MILLS & DISTILLERY LIMITED versus ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS
Excise Duty for Productive Capacity (Sugar) Rules 1972 R 5 (3) Constitution of Pakistan (1973), Article 185 (3) The leave to appeal has been passed to examine the question of whether R5 (3). Under the penalty, the `Excise Duty Productivity Rules (Sugar) Rules, 1972 was implemented in this regard regardless of whether the Central Board of Revenue was allowed and whether the current liability was subject to fines. Did not depend and would have to be proportional to that extent. Capacity duty that was not allowed to decrease
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