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PAK ASIA RESTAURANT versus ASSISTANT COLLECTOR, CENTRAL EXCISE

Sections 3, 4, 35 and 36 of the Central Excise and Salt Act, 1944, Pakistan (1973), Article 199 The taxation of excise duty orders imposed on the sale of Essex was challenged on the ground that without any authority Assisi's sale was misidentified. Considering the facts of excise duty paid by the Assistant Collector through Assisi, both the appellant and the reviewing authorities were substantiated and the review orders clearly showed that the plaintiffs had reviewed their assets. Did not apply my mind to the dispute raised by the pick up. In their determination of the sale, the appeal and review were not attended to in their original context, and according to the evidence of their claim, the Assisi did not discuss the evidence presented or both the appellant and the reviewing authorities could not speak without giving a reason. Considered when approving orders. The orders passed by the appellate and reviewing authorities in support of their decision, which were reasonable, fair and reasonable, and did not meet the requirements of the law, could not be retained by the following authorities' orders and for trial. The appellate authority was later remanded on the basis of the evidence available on record. tax advocates from Sidhnoti lawyer