Law:

Section:

Keywords: High Court, General Provisions, Central Excise Duty, Ultra Vires, Qualification, Appellate Tribunal, Repayment, Export, Repugnant, Copies, Interpretation, Non Obstante Clause, Conditions, Claims, Remission, Appended, Substitution, Exports, Restrictions, Erred In Law, Disposed Of, Provisions, Distribution, Adjustment, Order, Period Of Limitation, Manufacture, Exemption, Particular Goods, Customs, Payment, Dispute, Trading, Notice, Period, Finance, Domestic Consumption, Orders, Mode, Board Of Revenue, Non-Observance, Failure, Disposal, Show-Cause Notice, Consideration, Succession, Impugned Order, Parties, Refund, Compliance, Selling, Federal Board Of Revenue, Government, Statutory Interpretation, Federal Government, Verification, Acquisition, Jurisdiction, Recovery, Commissioners, Rule Making Power, Goods, Time-Barred, Levy, Notices, Federation, Delivery, Notification, Returns, Finance Ordinance, Registered, Exception, Cease, Place, Proceedings, Manufacturing, Expenses, Production, Ambit Result: Order accordingly JUDGMENT [ Munib Akhtar, J.] - By means of the present, and connected, Sales Tax References, the Applicant challenged the common order of the Appellate Tribunal dated 13-4-2010, whereby the applicant's appeals against the order of the Collector (Appeals) were dismissed and as a result of which the orders-in-original passed against the applicant were upheld. The applicant had proposed the following five questions as being questions of law arising out of the impugned order: (1) Whether on the facts and circumstances of the case, the show-cause notice issued to the applicant was time-barred? (2) Whether on the facts and circumstances of the case the learned Tribunal and the forums below misinterpreted and misconstrued the provisions of the Sales Tax Act, 1990 and the D.T.R.E. Scheme? (3) Whether on the facts and circumstances of the case, the applicant was entitled to claim input tax adjustment/refund in respect of sales tax paid on the raw materials consumed in the manufacturing/export of goods by the applicant (whether under the DTRE scheme or otherwise)? (4) Whether the learned Tribunal and the fora below erred in law and discriminated against…

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