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NATIONAL BOTTLERS (PVT.) LTD. versus ADDITIONAL SECRETARY, FEDERATION OF PAKISTAN


The Central Excise and Salt Act 1944 was given notice to section 3 Central Excise Rules, 1944, RR 53A and the manufacturers of excise duty of 226 applicants who were Coca-Cola, who were alleged to have been involved in the 1984 years. Accused of stealing excise duty on manufacture of bottles. He asked them to explain why they were excluded from excise duty and tax and should not be recovered. The notice issued by the authorities stated that according to the blending instructions / information provided by the Coca-Cola Export Corporation, the number of bottles produced was much higher than the raw material produced by the applicants. The request for notice issued by the authorities was mainly based on the fact that the applicants' plant was old and historic and in the respective years the production of the waste was confirmed by the Directorate staff. Was The video report of the Intelligence and Investigation which was submitted by him, found that the disposal ratio was found to be 12 06% and this aspect of the matter was examined. The authority was found to be correct while the failure of the authorities to issue the notice to the applicants was not publicized in this aspect of the matter as the notice issued to the applicants to consider such important evidence. Enough to fail. The following was declared illegal and, if necessary, was sought after a further investigation to have the case rescheduled.

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