Law: Federal Excise Act, 2005

Section: 19(2)(c),19(3)(d)

Law: Sales Tax Act, 1990

Section: 34A

[Federal Excise Act, 2005]......Sections 19(2)(c), 19(3)(d),.. Sales Tax Act (VII of 1990), Section 34A,.. S.R.O. No. 774(I)/2012, dated 27/06/2012,.. Penalty,.. Imposition,.. Penalty and default surcharge, exemption from,.. Input Tax Adjustment,, Additional Grounds,.. Applicant wanted to withdraw the instant appeal and the application in this effect had already been filed on 03/05/2013 due to reason that he had opted the amnesty scheme provided in S.R.O. No. 774(I)/2012, dated 27/06/2012, so in compliance with that condition, the applicant wanted to withdraw the instant appeal with the request that the application filed on 03/05/2013 be considered as the same had been withdrawn from 31/12/2012,.. He maintained that the reason for withdrawal of this appeal before 30/12/2012 was that appeal of the applicant was previously fixed for hearing before different Benches in April and May, 2012 and finally the case was transferred to this Bench and hearing was conducted on 08/10/2012, he was directed to verify the payment made through Treasury Challan by the department and the case was adjourned to 16/12/2012,.. Applicant contended that the said verification was made by the R.T.O., Lahore on 05/11/2012,.. Applicant further submitted that on 07/11/2012, while attending the hearing, he came to know that due to sudden illness of the learned Accountant Member, the case was adjourned to 20/03/2013,.. It was also contented that the taxpayer's case was pending before the Bench since 03/03/2012, therefore, the time operation of S.R.O. No. 778(I)/2012 remained continued and did not come within the meaning of time barred,.. Since, the tax-payer had fulfilled the basic, primary and substantive requirement of S.R.O. Nos. 563 and 606, therefore, any technical consideration could not affect the substantive justice,.. He contended that the delay to withdraw this appeal was neither willful nor culpable negligence involved and requested extension in time of operation of S.R.O. No. 774(I)/2012 by condoning the delay for the purpose of withdrawal of instant appeal,.. Learned D.R. submitted that since, primary conditions as laid down in S.R.O. No. 774(I)/2012 had not been fulfilled,…

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