| Citation(s) |
|---|
| 2026 SLG 245 2026 SLD 245 |
STA No.1977/LB/2022 (Tax Period July, 2001 to June, 2005)
Presented By: (IMRAN MUNIR) Member (RAO MUHAMMAD NASIR JAMIL) Member
Appellant by : Barrister Nabeel Malik, Advocate.
Respondent by : Mr. Qasim Raza, D.R. Date of hearing : 05.08.2025 Date of order : 22.08.2025
M/s. Pakistan Railways, Lahore. …..Appellant STRN :0309980300164
VERSUS
The CIR, Legal Zone, CTO, Lahore. ….Respondent
Law: Central Excise Rules, 1944
Section: 11(2) & 36(1)
Law: Federal Excise Act, 2005
Section: 6 & 8
Law: Sales Tax Act, 1990
Section:
Law: General Clauses Act, 1897
Section:
Law: Constitution of Pakistan, 1973
Section:
Summary
The Tribunal allowed the appeal of Pakistan Railways and annulled the recovery of Central Excise Duty (CED) amounting to Rs. 61,416,117/-, along with default surcharge and penalty.
The core issue was whether CED accrued under the repealed Central Excise Act, 1944 (CEA 1944) could be recovered after its repeal through proceedings initiated under the Sales Tax Act, 1990 (STA 1990) and/or Federal Excise Act, 2005 (FEA 2005).
The Tribunal held: