Law: Central Excise Rules, 1944

Section: 10, 35C

(a) Central Excise Rules, 1944--- ----R. 10---Show-cause notice for non-levy, short levy or erroneous refund of duty or charge--- Essential conditions---Mere non-levy, short levy or erroneous refund of duty or charge could not become basis fo�r show-cause notice---Such notice must be founded upon non-levy, short levy or erroneous refund of duty or charge occasioned caused by any of the reasons respectively prescribed in sub-rules (1), (2) & (3) of R.10 to be -within scope and period of limitation separately prescribed in each sub-rule---Absence of any of such three tire-conditions/ingredient would render show-cause notice as illegal and :without jurisdiction. Assistant Collector, Customs and others v. Messrs Khyber Electric Lamps and others 2001 SCMR 838 and Ibrahim Textile Mills Ltd. v. Federation of Pakistan and others PLD 1989 Lah. 47 rel. (b) Central Excises Act (I of 1944)----- ----S. 35-C---Central Excise Rules, 1944, R.10---Appeal---Question of law---Question of validity of show-cause notice was a pure question of law going to 'the root of the matter---Appellant not debarred from raising question qua legal fundamentals of show-cause notice in appeal. Haji Abdullah Khan and others v. Nisar Muhammad Khan and others PLD 1965 SC 690; Gatron (Industries) Limited v. Government of Pakistan and others 1999 SCMR 1072 and Commissioner of Income-tax v. Abdul Majeed 2000 PTD 359 and Province of Sindh through Secretary, Public Works Department, Government of Sindh, Karachi and 6 others v. Messrs Royal Contractors 1996 CLC 1205 rel.                                                                                                                                              JUDGMENT MUHAMMAD SAIR ALI, J.---Through this appeal appellant has assailed order, dated 20-10-1999, passed by the learned Customs, Excise…