Law: Federal Excise Act, 2005

Section: 32,32(2),33,34

Law: Sales Tax Rules, 2006

Section: 71

Law: Sales Tax Act, 1990

Section: 48(b)

Law: Federal Excise Rules, 2005

Section: 43(a),60(3)

JUDGMENT AQEEL AHMED ABBASI, J.---Through instant petition, the petitioner company has impugned two recovery notices issued by the respondent department under rule 60(3) of Federal Excise Rules, 2005, read with rule 71 of Sales Tax Rules, 2006 and section 48(b) of Sales Tax Act, 1996, available as Annexure N-1 at page 345 and Annexure N-2 at page 347 of the file, for recovery of Rs.232,721,551 towards Federal Excise Duty on the grounds that the said recovery Revenue under section 32(2) of the Federal Excise Act, 2005. However, the said appeals were also dismissed without appreciating the correct legal position applicable to the case of the petitioner. 2. It has been contended by the learned counsel for the petitioner that the impugned demand is based on misconceived facts and improper application of law as the petitioner is not liable to pay any Federal Excise Duty. Per learned counsel, the petitioner does not render any telecommunication I mobile services and has never paid any amount on account of fee, royalty and fee for technical services, hence, does not fall within the ambit of Rule 43(a) of the Federal Excise Rules, 2005. Per learned counsel, since the basis of the order-in-original and the order passed by the Appellate Commissioner, Inland Revenue, in the instant case is illegal, therefore, both the orders passed by the authorities below and the recovery notices issued by the department may be declared as illegal and without lawful authority. 3. Learned counsel for the petitioner was confronted as to the maintainability of the instant petition which appears to have been filed against recovery notices which have been issued pursuant to four assessment orders i.e. FED Assessment Order No. 001/2014, 002/2014, 003/2014 and 004/2014, all dated 18-8-2014, available at pages 185, 207, 229 and 251 respectively, passed by the Deputy Commissioner, Inland Revenue, E&C Unit-5, Zone II, RTO-111, Karachi. Such assessment proceedings were duly attended by the petitioner and the aforesaid assessment orders were passed pursuant to which such impugned demands have been created against the petitioner under section 14(1)(2) of Federal Excise Act, 2005. The petitioner…

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