Law: Sales Tax Act, 1990

Section: 2(16),

Law: Constitution of Pakistan, 1973

Section: 77

Law: Federal Excise Act, 2005

Section: 3(a)

[Sales Tax Act (VII of 1990)]..,,Section 2(16) read with Section 2(16), Federal Excise Act, 2005,,. Federal Excise Act, 2005, Section 3(a) read with S.R.O. No. 655(I)/2007, dated 29/06/2007,, Constitution of Islamic Republic of Pakistan, Article 77,.. Audit,.. Short payment of Special Excise Duty,,.. Show-cause Notice,, Ex-parte orders,. Recovery of SED,.. Default surcharge,.. Penalty,, Registered person filed appeal which failed, this was the second appeal before this Tribunal,.. Appellant's pleas, the impugned order was illegal, incorrect, without jurisdiction, unwarranted, officer of DGGRAA, Lahore was not justified to conduct the audit of the Federal Excise registered person, the appellant is in the business of printing of books and periodicals which are exempt, so the imposition of Special Excise duty is against law, record had not been examined to conclude as to what work had been done by the registered person,,.. Observations of the Tribunal were that CIR(A) found that the process of printing is covered under the definition of manufacture and printing is not exempt from the levy of SED,,. Tribunal vacated both the orders passed by the forums below, case remanded to Officer, Inland Revenue for passing afresh order after providing an opportunity to registered person for production of the record and after examination as to the what is the work done that fall within the mischief of manufacturing. ORDER 1. This appeal filed by registered person is directed against an Order-in-Appeal dated 13.03.2012 passed by learned Commissioner Inland Revenue (Appeals-III) Islamabad. 2. Brief facts are that it was observed during audit of the registered person/appellant that for the period June, 2009 to May, 2010 that he had short paid Special Excise Duty amounting to Rs.241,523/- in violation of Section 3(a) of the Federal Excise Act, 2005 read with SRO 655(I)/2007 dated 29.06.2007 whereon a show cause notice was issued for 06.06.2011. However neither reply was received nor any body was attended the hearing and resultantly an ex-parte order was passed for the recovery of SED along with default surcharge and penalty. 3. Aggrieved of this treatment, the registered person…

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