JUDGMENT

MEHR MUHAMMAD ARIF SARGANA, MEMBER (JUDICIAL).-
This appeal has been directed against Order-in-Appeal No.396 of 2006, dated 31-8-2006, whereby the learned Collector (Appeals), has upheld the Order-in-Original No. 14 of 2006, dated 28-1-2006, passed by the learned Additional Collector (Adjudication); Multan.2. The facts, giving rise to this appeal, are that during the course of audit of the appellant, certain discrepancies were found and based on those discrepancies a show-cause notice was issued proposing recovery of sales tax under section 36(1) along with additional tax under section 34. The adjudication proceedings culminated in passing of Order-in-Original directing the appellant to pay sales tax on different charges. Being aggrieved, the appellant went up in appeal before the learned Collector (Appeals), who vide impugned Order-in-Appeal No.396 of 2006, dated 31-8-2006 and upheld the" Order-in-Original No.14 of 2006, dated 28-1-2006. Hence, this, appeal.3. The main grounds, as ur...