Law: Federal Excise Act, 2005

Section: 3(1),14

Law: Sales Tax Act, 1990

Section: 36,36(1)

Federal Excise Act, 2005 - Sections 3(1) & 14 - Sales Tax Act, 1990 - Sections 36 & 36(1) Recovery of Excise Duty - Tele communication network - Interconnect charges - Invocation of assessment provisions of Sales Tax Act - Levy of default surcharge and penalty - Show cause Notice Upholding orders of DCIT in appeal by CIR(A) - Validity A Whether bare reading of operative part of of Islamabad High Court in WP. No. 2957/2012 confirms stance of AR of appellant that Islamabad High Court in this case did not decide issue at hand and this is therefore, of no effect on present case - Held yes - Whether since no question of law has been answered by the Court, same is therefore, not binding under Art. 201 of Constitution - Held yes - Whether Islamabad High Court did not decide any question of law in above mentioned tax reference, leave granting order in appeal against Pakistan Mobile Telecommunication Tax reference in Civil Petition No. 1829 of 2012 by Supreme Court is therefore, of no help to case of Revenue - Held yes - Whether of single bench of Islamabad high Court in writ Petition No. 2957/2012 holds grounds as binding precedent - Held yes - Whether by following ratio decidendi of this , impugned order of CIR(A) is vacated and Show Cause Notice as order-in-original are cancelled - Held Yes. In rebuttal the learned AR of the appellant stated that the of Division Bench referred to by the learned LA was in a tax reference (FLRA No.01/2012) before the honourable Islamabad High Court in which the Court simply refused to answer the reference by holding that no question of law arises out of the order of the Tribunal. Since no question of law was decided by the Court in this , its only consequence is that the of the three member bench of the Tribunal, upon which the tax reference was made, is in the field. On the other hand the single bench of the Honourable Islamabad High Court in Writ Petition No. 2957/2012 specifically deals with the issue of FED on interconnect in which the Court has made a clear decision in favour of the petitioners. The Learned AR contended that in this situation the principle of stare decisis dictates that the single bench of the Honourable…

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