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ASHRAF SUGAR MILLS versus FEDERATION OF PAKISTAN


Central Excise and Salt Act 1944 Section 12 A Central Excise Rules, 1944, R10 Excise Duty Waiver of 50% Rebate Revenue Income from the first two years of notification on sugar manufactured in 1985 by new sugar mills. Approved under. Their manufacture Petitioner Mill, which began production in 1983, was formally notified by the notice of authority that the total excise duty paid by the applicant on its production for the first two years. 50% is allowed and the amount allowed will be adjusted in previous years. The Authority was not allowed to return 50 of the following one year from the subsequent notice which had previously been allowed to the applicant that the notification issued in 1985 could not have preceded the petition, after which the petitioner Mills. Subsequent notices have been issued stating that the benefit of the earlier notification was adversely affected. He was given a 50% waiver, not illegal in accordance with the law

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