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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: Messrs GENESIS SECURITY (PVT.) LTD. VS Respondent: ADDITIONAL COLLECTOR (ADJUDICATION), CENTRAL EXCISE. LAHORE and another
Court Name: Lahore High Court Judge(s): Muhammad Saeed Akhtar, Nasim Sikandar Title:Messrs GENESIS SECURITY (PVT.) LTD. vs ADDITIONAL COLLECTOR
(ADJUDICATION), CENTRAL EXCISE. LAHORE and another Case No.: Custom Appeal No, 305 of 2001 Date of Judgment:2002-03-21 Reported As: 2002 YLR 3480 Result: Appeal allowed Judgment ORDER After hearing the learned counsel for the parties and on examining legal preposition involved in the light of the judgment of the Honourable Sindh High Court in C. P. No,1405 of 1998 decided or: '7.3-11- 2001 we will agree that ,the imposition 6t penalty and additional tax in the present case was not justified. 2. The appellant had assailed the levy of central excise duty on finance lease transaction. It was allowed interim relief in the form of stay of recovery. However, on rejection of the petition the liability towards excise duty was duly discharged. 3. Learned counsel for the appellant points out that the show-cause notice in this case was issued on 8-3-1990 and the case was adjudicated on 19-4-1999. However the order in original was conveyed to the appellant after a lapse of seven months OR A 27-11-1999. To burden the assessee even for that period, otherwise, does not appear justified. 4. Therefore, we will allow this appeal and direct cancellation of penalty as well as additional duty.