Law: Central Excise Act, (I of 1944)

Section: 2

(Central Excise Act (I of 1944).....Ss 2(28) & 3-B---Order to deposit Central Excise duty along with additional duty and imposition of penalty---Appeal was directed against the order-in-original passed by Additional Collector (Adjudication) whereby appellant/Hotel was ordered to deposit Central Excise duty, along with additional duty and penalty was also imposed---Counsel for the appellant had contended that impugned order could not stand for the only legal plane that the show-cause notice was issued by the Additional Collector on the report of the Staff of the Directorate of Audit and Revenue Receipt, who had examined the record of the appellant for relevant year---Validity---Directorate General of Revenue Receipts Audit, was a branch of the Auditor-General; and its officers did not fall in the category of officers mentioned in S.2(28) of Central Excise Act, 1944---Charter of function of said Directorate given in notification dated 17-12-1990 had revealed that President of Pakistan, had required the Auditor-General of Pakistan to audit the receipt of Federal Government and not the record of private enterprises, registratered under the Sales Tax/Central Excise Laws---Show-cause notice showed that Directorate General Revenue Receipts Audit had examined the Central Excise record of the appellant, which was not allowable---Whole exercise conducted by Directorate in circumstances, was coram non judice and could not be held to sustain in the facts and circumstances of the case. 2010 PTD 1355 rel. ORDER This appeal is directed against the Order-in-Original No.110 of 2000 passed by the Addition at Collector (Adjudication) Collectorate of Sales Tax and Central Excise, Lahore, on the 12th of April, 2000 whereby he ordered the appellant Messrs Faletti's Hotel to deposit Central Excise duty amounting to Rs.255,879 along with additional duty in terms of section 3-B of the Central Excise Act, 1944. A penalty of Rs.20,000 was also imposed for contravention of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492