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THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:------------ The registered person has filed miscellaneous application for condonation of delay as well as appeal against the impugned order dated 10.09.2011 recorded by the learned CIR(Appeals-II), Lahore, wherein maintenance of order in original has been challenged. 2. Regarding the miscellaneous application the learned AR stated that the attested copy of the impugned penalty order received and the registered person handed over the penalty order to its accountant to be delivered to his consultant but due to the negligence of his Accountant the appeal did not file in time. He further stated that the aforesaid reasons were beyond the control of the applicant to prefer appeal well in time as prescribed under the limitation period of Sales Tax Act, 1990. In the circumstances, the delay is not deliberately therefore, we accept the request of the registered person and condoned the delay for the year under consideration. 3. Pithily facts of the case are that the during the period 2008-2009 the registered person had evaded sales tax of Rs.7,120,000/-and Federal Excise Duty amounting to Rs.445,000/-against the supplies made to another firm, whereas the returns revealed that the registered person had not declared any local sale despite conducting business with other firm and evaded sales tax alongwith FED. The adjudicating officer, therefore, issued show cause notice for called upon to why sales tax amounting to Rs.7,120,000/-and FED at. Rs.445,000/-along with default surcharge u/s 34(!) and penalties u/s 33(11)(C) and 33(3) may not be recovered form him u/s 11 and 36 of the Sales Tax Act, 1990 for violation of provisions of section 2(37), 3, 6, 7, 8, 8A, 14, 22, 23, 25, 26 and 73 of the Sales Tax Act, 1990 read with relevant provisions of Federal Excise Act. 2005. As a consequence of the assessment, the registered person was directed to pay sales FED and penalty of Rs.70,000/-u/s 33 of the Sales Tax Act, 1990. In appeal, the learned CIR(Appeals) upheld the treatment meted out by the adjudicating officer for the reasons and factors as embodied in the impugned order. This has brought the registered person in…

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