Law:

Section:

CENTRAL BOARD OF REVENUE ACT, 1924 General See Sections 3 & 43 of the Federal Excise Act, 2005. CENTRAL EXCISES ACT, 1944 (I OF 1944) Sections 3 & 4 See Sections 3 & 43 of the Federal Excise Act, 2005. CENTRAL EXCISE GENERAL ORDER NO. 4 OF 2002, DATED 15TH JUNE, 2002 See Sections 3 & 48; and 1st Schedule of the Federal Excise Act, 2005 FEDERAL BOARD OF REVENUE ACT, 2007 Sections 3 & 4 See Sections 3 & 43 of the Federal Excise Act, 2005. FEDERAL EXCISE ACT, 2005 Sections 3 & 43 Observation on competence and authority of CBR/FBR for issuing statutory rules and orders, circulars and instructions under the repealed Act Le. Central Excises Act, 1944 and re-enacted Act Le. Federal Excise Act, 2005. Sections 3 & 48; and 1st Schedule Central Excise General Order No. 4 of 2002, dated 15th June, 2002 was not inconsistent with the 1st Schedule of the re-enacted Act i.e. Federal Excise Act, 2005, thus any notification/order issued under a repealed Act i.e. Central Excises Act, 1944 will be alive until rescinded under re-enacted Act.--The essential issue is whether the options provided in CEGO No. 4 of 2022 dated 15.06.2022; in any manner is inconsistent with the scheme of payment of excise duties as stipulated in Schedule I of the Federal Excise Act, 2005, therefore, it would also stand repealed on promulgation of Federal Excise Act, 2005 notwithstanding the provision of Section 24 of General Clause Act. Section 48 is silent about the effect of repeal relating to the notifications, orders issued under the repealed Act (Central Excises Act, 1944), therefore, under Section 24 of the General Clauses Act, it is clear that where any Central Act is repealed and re-enacted with or without modification, then unless it is otherwise expressly provided, any notification issued under such repealed Act shall, so far as it is inconsistent with the provisions re-enacted, continue, in force, and be deemed to have been made under the provisions so re-enacted unless it is superseded by any notification or order issued under the provisions so re-enacted. It would be important to note that Section 48 of the re-enacted Act (Federal Excise Act, 2005), nowhere contains any intention to the…

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