Law: Central Excise Act, (I of 1944)

Section: 3,36-C,First Schedule

Central Excise Act (I of 1944)-------Ss. 3, 36-C & First Schedule---Central excise duty, recovery of---"Telephone"---Definition---Scope---Mobile telephone---Appellant was a company engaged in business of cellular phones and was aggrieved of show cause notice raising demand for recovery of central excise duty---Validity---Mobile phones were covered in the definition of telephone therefore, expression 'telephone' given in the First Schedule of Central Excise Act, 1944, included cellular phones and all kinds of fixed line phones, V-phones and satellite phones---Such were the different kinds of telephones and covered under the definition of 'telephone'---Appellant company was receiving excess charges at the tariff rates which fell under central excise duty as there was no exemption on such charges which were part of telephone/telecommunication services---Excess charges were part of telephone charges liable to duty under the law---High Court declined to interfere in the passed by Appellate Tribunal as no question of law was raised and all forums had rightly decided questions relevant to law---Appeal was dismissed in circumstances. Chambers Dictionary Edition 1993 ref. JUDGMENT MOHSIN AKHTAR KAYANI, J.---(1) Through this Tax Appeal under section 36(c) of Central Excise Act, 1944, the appellant has assailed the order dated 20.03.2004 passed by the Customs, Central Excise and Sale Tax Appellate Tribunal, Islamabad Bench-II. 2. Brief fact of the instant appeal are that the appellant is a multinational company engaged in the business of cellular phone services. Show Cause Notice dated 25.10.1992 was issued to the appellant and the respondent alleged that appellant has evaded Central Excise duty to the tune of Rs. 11,292,500/- in contravention of Section 3 of the Central Excise Act, 1944 read with Rules 10 and 96 ZZJ of the Central Excise Rules, 1944 for the period w.e.f. 07.09.1991 to 13.12.1991. 3. The Collector decided the matter against the appellant and order-in-original has been passed, the same was challenged before the Customs, Sales Excise and Appellate Tribunal, Islamabad vide Appeal No. 99/B/98 which was decided on 17.03.1999, the said judgment was assailed…

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