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Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: CRESCENT SUGAR MILLS & DISTILLERY LIMITED VS Respondent: ASSISTANT COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS And 2 Other
Court Name: Supreme Court of Pakistan Judge(s): Abdul Qadeer Chaudhry, Shafi-ur-Rehman Title:CRESCENT SUGAR MILLS & DISTILLERY LIMITED vs ASSISTANT COLLECTOR OF
CENTRAL EXCISE AND LAND CUSTOMS And 2 Other Case No.: Civil Petition for Leave to Appeal No.624 of 1989 Date of Judgment:1991-03-03 Reported As: 1991 SCMR 1670 Result: Leave granted Judgment ORDER SHAFIUR RAHMAN, J---Leave to appeal is granted, inter alia, for examining the following questions of law:-- (1) Whether penalty under rule 5(3) of `Excise Duty on Production Capacity (Sugar) Rules, 1972' follows as a matter of course and irrespective of the extent of the abatement allowed by the Central Board of Revenue? (Para. 17 of the High Court judgment). (2) Whether in this case the liability to the penalty was not dependent on, and had to be proportionate to the extent of capacity duty of which abatement was not allowed? The main claim, i.e. Of abatement in capacity duty is said to be still awaiting finalization with the Central Board of Revenue. 2. Security in the sum of Rs.5,000. The payment is said to have been made.