CONTINENTAL BEVERAGES (PVT.) LTD. versus COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, SOUTH ZONE, KARACHI
Failure to prepare the maintenance records for accounts of Central Excise and Salt Rules 1944 RR 53A, 53B, 54 and 55, which, under the Applicants Act, constitute a failure to maintain and record the records which they hold effective. Was not required to be kept, though applicants should be sued in case of failure to present a record which they were bound by law to maintain, but failed to produce any record. In this case no such concept can be made which he is not obliged to maintain under the provisions of law. Were. Failure to approve by the Authority fails to indicate whether the applicant's failure to present any record of any kind was on the basis of which he is bound by law to be retained. It was held that applicants could not be punished for failure to submit a record in connection with their removal. Their duty is to pay the warehouse or return it unless the applicant was shown obliged to keep such record under the law. Ash Disposal, still to be determined for the responsibility of the applicants, strictly legal evidence according to law (10 of 1984), Article 129, Illusion (G)
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