CHISHTIA SUGAR MILLS LIMITED versus FEDERATION OF PAKISTAN
Article 199 Central Excise and Salt Act (I of 1944), Section 12A (1) Notification Section R815 (1) / 85, dated 29-8 1985 The exemption granted to payment of excise duty to sugar mills in the subsequent notification. Applicant's Lux Standby, seeking to challenge the revision of the former notification withdrew from the excise duty, expressed the fundamental need that the new Sugar Mill be processed, Petitioner's Sugar Mill on 14 2 1990. Was running and till then the notification was exempted Petitioner's sugar mill was never useful during the currency of the relevant notification, therefore, Services aykzayz who could not claim exemptions / incentives in the payment of duty, the applicants were ineligible because of lack of locus stand to the petition.
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