Law: Central Excise Act, (I of 1944)

Section: 33(3)

Law: Constitution of Pakistan, 1973

Section: 254

Law: Central Excise Rules, 1944

Section: Rr.10,226(2)

(a) Central Excise Act ( I of 1944)--- ----S. 33(3)---Central Excise Rules 1944, Rr. 10 & 226(2)---S.R.O. 499(I)/93 dated 14-6-1993---Power of adjudication---Limitation---Show-Cause Notice was issued on 5-7-2001---As per provision of S.33(3) of the Central Excise Act, 1944, as relevant, on the date the order was mandated to be finalized within 45 days of the issuance of Show-Cause Notice within such extended period for which reasons were to be recorded in writing and such extended period which was not to exceed ninety days in total---In the present case, no extension was granted as was clear from the Order-in-Original and the record---Order-in-Original had been passed after 3 years and 11 months (i.e. 1429 days) after issuance of Show-Cause Notice which was time barred---Where law prescribed period of time for recovery of money, recovery was not enforceable after lapse of such prescribed period---Order-in-Original being time barred and not sustainable in law was cancelled by the Appellate Tribunal. Government of Pakistan v. Shahi Bottler 1987 SCMR 571; Collector Sales Tax v. Pattoki Sugar Mills 2005 PTD 1378; Atlas Tyre v. Assistant Collector 2003 PTD 1593; Zamindar Paper and Board v. Collector 2003 PTD 1257; Assistant Collector Customs v. Khyber Lamps 2001 SCMR 838; 64 Tax 230 (SHC) and 1991 PTD 658 ref. Federation of Pakistan v. Ibrahim Textile Mills Ltd. 1992 SCMR 1898; Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. v. Collector of Sales Tax 2008 PTD 60 LHC; Messrs Tanveer Weaving Mills v. Deputy Collector Sales Tax and 4 others 2009 PTD 762; Hanif Straw Board v. Additional Collector 2008 PTD 578; Messrs Abbasi Enterprises v. Collector of Sales Tax, Peshawar 2008 PTD 2025 and S.T.A. No.339/KB of 2009 dated 30-9-2010 rel. (b) Constitution of Pakistan--- ----Art. 254---Central Excise Act (1 of 1944) S.33(3)---Failure to comply with requirement as to time does not render an act invalid---Scope---Article 254 of the Constitution of Pakistan only relates to "any act or things required by Constitution to be done within a particular time period ,,.." and applies only to act or things required to be done by the Constitution and does not apply to ordinary laws.…

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