Law:

Section:

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:--------------- The above captioned miscellaneous applications for additional grounds as well as main appeals have been filed by the registered person against the two impugned Order-in-Original No. CE 23/2002 and C.No.61-Coll(Adj)CE-LHR/2001/1084 dated 30.05.2002 and 27.03.2003 respectively passed by the Collector Adjudication, Lahore under the Central Excise Act, 1944 and under the Sales Tax Act, 1990. 2. Firstly, we dispose of the miscellaneous applications for additional ground The learned AR appearing on behalf of the applicant has requested to allow the following additional grounds which are hereby reproduced below:- 1. That the above titled four appeals are pending with this honourable Tribunal since the year 2003 for adjudication and decision on merit and as per law. 2. That the appellant has re-visited the grounds of appeal and also discussed the contends of appeal with known practitioners and have ultimately found that the memo of appeal only contain factual controversies and non of the legal infirmities nave been agitated. 3. That the beside factual controversies, the impugned show cause notices bearing No.61-Coll (Adj) CE-LHR/2001/8296 dated 12.12.2001 are suffering from substantial illegalities which must be raised and properly adjudicated while disposing of the instant appeals, the following charges are levelled upon the impugned show cause notices for further consideration of Learned court:- a) That composite show cause notices have been issued under sales tax Act 1990 and Central Excise Duty Act 1944, which is not legally permissible because neither the Sales Tax Act 1990 nor the Central Excise Duty Act 1944 contain any provision which support or allow the issuance of a composite notice under both the fiscal statutes. b) That both the statutes have different taxation scheme, different limitation, different penalties, different taxation procedure and different record keeping and maintenance When the state has introduced two different fiscal statutes containing all required provisions of tax record keeping penalties and show cause notices, then how can a government functionary combine both…

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