Law: Central Excise Act, (I of 1944)

Section: 4(1)(2),35C,36C

Law: Central Excise Rules, 1944

Section: 43

[Central Excise Act (I of 1944)]....Section 4(1)(2)---Central Excise Rules, 1944, R. 43---Levy of duty on cement---Determination of retail price of cement---Proof---Manufacturer had to prove that price charged was legibly, prominently and indelibly printed or embossed on the container---Decrease in strength of cement calling for decrease in price must be printed on container---Scheme of Central Excise Act, 1944, provided that such acts must be done under gaze of public at large, but not in secrecy of office---Principles. (b) Central Excise Act (I of 1944)--- ----S. 35-C---Jurisdiction of Appellate Tribunal---Scope---Duty of highest forum would be to correct wrong done by forum of a lowest level---Tribunal being a final court of fact would decide lis with due application of mind instead of blindly following track chosen by Additional Collector---Only the law, but not the opinion of an officer would determine course of action---Principles. (c) Central Excise Act (I of 1944)--- ----Ss. 35-C & 36-C---Appeal to High Court---Questions arising in case not appreciated in their correct perspective and decided with due application mind by the Appellate Tribunal---Effect---Such finding could not be maintained---High Court remanded case to the Tribunal for its decision afresh in accordance with law. Pakistan through Secretary, Finance and another v. Kohat Cement Company and others PLD 1995 SC 659 and Deputy Collector of Central Excise and Land Customs, Peshawar and 2 others v. Premier Tobacco Industries Ltd. Peshawar 1993 SCMR 447 distinguished. ORDER EJAZ AFZAL KHAN, C.J.---Collector Sales Tax through the instant Reference sought answers of the questions as follows:--- (1) Whether the learned appellate Tribunal could accept the retail price fixed by the respondent for the purpose of excise duty when neither it nor the strength of the cement contained in the bag was printed or embossed thereon in accordance with the provisions of law? (2) Whether the learned appellate Tribunal could decide as to what provision of law was applicable to the facts and circumstances of the case notwithstanding it was not mentioned in the show cause notice issued by the Additional…

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