| Citation(s) |
|---|
| 2003 SLG 883 2003 SLD 883 2003 PTCL 264 |
Appellate Tribunal Inland Revenue
Appeal Case No. 7(1240)ST/IB/TRF/2001(PB), decision dated: 25 October, 2003
MR. S.M KAZIMI, MEMBER (TECHNICAL) AND MR. RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL)
Mr. Issac Ali Qazi and Mr. Muhammad Ashraf Advocates. Mr. Ishtiaq Ahmad, Law Officer, Mr. Iftikhar Hussain, Superintendent, Mr. Hamidullah D.S. and Mr. Hussain Muhammad, Sr. Auditor
Appeal Case No. 7(1240)ST/IB/TRF/2001(PB), decision dated: 25 October, 2003
MR. S.M KAZIMI, MEMBER (TECHNICAL) AND MR. RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL)
Mr. Issac Ali Qazi and Mr. Muhammad Ashraf Advocates. Mr. Ishtiaq Ahmad, Law Officer, Mr. Iftikhar Hussain, Superintendent, Mr. Hamidullah D.S. and Mr. Hussain Muhammad, Sr. Auditor
M/s. Shadman Metal Fabricators (Pvt.) Ltd. Amangarh, Nowshera
VS
Additional Collector of Sales Tax & Central Excise, Peshawar & Collector of Sales Tax & Central Excise, Hayatabad, Peshawar
Law: Central Excise Rules, 1944
Section: 192,196
Law: Central Excise Act, (I of 1944)
Section: 12B
[CENTRAL EXCISE RULES, 1944)]......Chapter X-Rules 192 to 196....Procedure under Chapter X.- The provisions of Chapter X envisage as hereunder in relation to despatch/supply of excisable goods under the said provisions:-- (1) The recipient-mills should apply on form AL-1 (Central Excise Series No. 1) for a licence under rules 192 to engage in business in connection with the goods relating estimated annual requirement of receipt of excisable goods; (2) The applicant (recipient mill) mill should possess a licence in Form L-1 (Central Excise Series No. 21) issued by the Collector under rule 192 of the Central Excise Rules. This licence should be duly renewed; (3). The recipient mill (licencee) should furnish B-4 Bond (Central Excise Series No. 16) with such surety, security, bank or insurance guarantee, in such amount as the Collector may approve; (4) The goods shall be transported to the recipient mill in terms of rules 193 against AR-2 application (Central Excise Series No. 5) in case of receipt from other mills/supplier and against R.N.1 (Center Excise Series No. 39) if received from the same factory Le. where despatcher and recipient mills are on or and the same legal person; and (5) Goods, so removed/despatched are stored and accounted for by the recipient mill, in terms of rule 194 of the Central Excise Rules, 1994, in a separate store-room in the recipient's mills in RG-11 register (Central Excise Series No. 34). Exemption from central excise duty on metal containers was subject to complying the provisions of Chapter X. All the provisions were complied except issuance of AR-2. Therefore non-issuance of AR's-2 was condoned. CENTRAL EXCISES ACT, 1944 (I OF 1944)--Section 12B...Exemption from central excise duty on…
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