Law: Central Excise Act, (I of 1944)

Section: 3D

Law: Qanun-e-Shahadat (10 of 1984)

Section: 117118

[Central Excise Act (I of 1944)]....Section 3D---Qanun-e-Shahadat (10 of 1984), Arts.117 & 118---Collection of excise duty etc.---Tax period August, 1999 to May, 2000---Aerated Water---Chilling charges---Levy of Federal Excise Duty---Duty was paid under protest---Refund of such duty was refused---Validity---Refund had been claimed on account of Federal Excise Duty on account of chilling charges component of retail price of aerated water under Central Board of Revenue's Circular dated 12-6-1999, whereby it had been declared, that retail price of aerated water assessment means the price at which retailer sold chilled bottles to consumers---Federal Board of Revenue had no power/right to fix retail price and that admittedly, chilling activity was done by the retailer and not by the manufacturer---Excise duty was to be levied and collected on the retail price fixed by the manufacturer under S.4(2) of the Central Excise Act, 1944---First Appellate Authority rejected the refund claim on the ground that incidence of duty had been passed on to the consumer/customer---First Appellate Authority relied upon only on the Account Current Ledger and ARI taking these as relevant and sufficient evidence to prove that incidence stood passed to the consumer---Account Current Ledger was a register entry of "excise duty" paying manufacturer was required to maintain in his premises; and was required to pay lump sum amount of excise duty in advance of taking any production of excisable goods out of the factory and to enter the said payment in the register and when any goods were to be removed from the factory, he was required to first make assessment of excise duty on such quantity of goods, get the assessment approved/endorsed by resident Inspector of Central Excise and then adjust that assessed amount of excise duty against the amount of deposit already entered in the Account Current Ledger---Two documents showed the record of duty assessment and payment on the goods which were intended to be taken out of the factory---None of these two documents was the proof that taxpayer had actually sold goods to any customer charging the full amount of excise duty which appeared in the…

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