Law: Central Excise and Salt Act, (I of 1944)

Section: 3

[Central Excises soil Salt Act (I of 1944)]........S 3-Excise duty-Creation of a charge-Section 3 being a charging section, held, creates charge on goods at very moment goods are manufactured but such charge remains dormant until quantified. and payment of duty made. (b) Excise Duty Rules, 1958- - Rr. 7 & 10-Interpretation-Purpose of R. 10, held, to provide a limitation for levy and recovery of excise duty - Rule 7 not independent of r. 10 in matter of recovery-Expression "for any reason" in r. 10 comprehensive enough to cover omission to levy excise duty so also non-payment or short payment thereof including one resulting from inaction of department and evasion by assessee. ORDER The petitioner-Company is* a manufacturer of "Hair Belting" of two qualities namely, "Commander Brand and Elephant grand". The Company was served by the Superintendent Central Excise & Land Customs, with a notice dated 2-10-1970 (Annexure 'A'), under rule 7 of the Central Excise Rules, that its products, which fell within the definition of "woolen fibrics", wore liable to excise duty, at the rate of 10% ad valorem but Turing the period from the. year 1963 t9 28-6-1969, it manufactured and removed away from the factory premises, the said excisable goods, without payment of the duty. A demand of Rs. 1,18,162 was thus raised against the Company. Its appeal before the Collector failed, however, in revision the Joint Secratary, Government of Pakistan, Ministry of Finance, C. B. R., who has been impleaded as 'respondent No. 1, acted as a revisional authority and by his order dated 31-&1974, exempted from excise 6ty, the Elephant Brand, which contained less than 10% wool. but maintained the levy on the other Brand. The petitioner has now invoked the text ordinary jurisdiction of this Court. 2. 1 have heard the learned counsel for the parties, and examined the available record. It is not disputed by the petitioner that its Commander Brand goods are excisable. The fact that the Company manufactured and removed away without payment of excise duty, such goods during the period from 8-6-1963 to 28-6-1969 is also not in controversy, The contention raised by the petitioner's - learned…

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