Law: Sales Tax Act, 1990

Section: 3,3B,3(1),6,14,22,23,26,34,36

Law: Central Excise Rules, 1944

Section: 7,9,49,51,52A,52C,210,226

Law: Customs Act, 1969

Section: 157,168

(a) Central Excise Act (1 of 1944)----Ss. 3 & 3B---Sales Tax Act, (VII of 1990), Ss. 3(1), 6, 14, 22, 23, 26, 34 & 36---Customs Act (IV of 1969), Ss. 157 & 168---Central Excise Rules, 1944, Rr. 7, 9, 49, 51, 52-A, 52-C, 210 & 226---Duties specified in the First Schedule to be levied---Goods partially comprising of dutiable articles---Truck along with cigarettes was brought to Intelligence Office which was seized for violation of provisions of Central Excise Act, 1944, Sales Tax Act, 1990 and Customs Act, 1969---Show cause notice was issued under S.36(1) of the Sales Tax Act, 1990 on the allegation that cigarettes were produced and cleared without payment of leviable duty and taxes and were liable to confiscation---Said show cause notice was replied to, however cigarettes were confiscated and penalty equal to five times of duty/taxes involved was imposed in terms of R.210 of Central Excise Rule, 1944---Taxpayer contended that it was alleged in the show cause notice that "seized cigarettes had been produced and cleared without payment of leviable duty and taxes and were liable to confiscation" whereas while passing order-in-original, cigarettes were confiscated on the ground that "the seized cigarettes were fake one and manufactured without having a central excise license as required under S.6 of the Central Excise Act, 1944" and thereafter confiscated cigarettes were auctioned and penalty was imposed which was not incorporated in show cause notice and as such order-in-original as well as subsequent orders were illegal---Validity---No charge/allegation of counterfeit or fake cigarettes was incorporated in the show cause notice whereas while passing original order adjudicating officer confiscated the cigarettes and imposed penalty on the charges which were not confronted through the show cause notice---According to S.34 of the Central Excise Act, 1944, the adjudicating officer was under legal obligation to give option to pay fine in lieu of confiscation in addition to leviable duty and taxes whereas cigarettes were confiscated outrightly and subsequently auctioned---Goods could only be confiscated outrightly and penalty imposed if the same were…

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