Law: Central Excise Act, (I of 1944)

Section: 11

(Central Excises Act (I of 1944)]......Ss 11 & 36-C---Claim for refund of amount---Revenue partly rejected claim for refund for failure of assessee to produce original treasury challan while refusing to accept its photocopy as proof of deposit of amount---Appellate Authority rejected claim, but Tribunal accepted the same---Validity---Tribunal had recorded finding that amount claimed as refund had been duly deposited in treasury---Such finding of fact could not be a subject-matter of further appeal before High-Court--­Issue of evidentiary value of photocopy of challan had neither been raised before Tribunal nor they had actually ruled upon same---Such question, thus, could not be said to have arisen out of impugned order--­High Court dismissed appeal in limine. (b) Central Excises Act (I of 1944)--- ----S. 36-C---Appeal to High Court---Maintainability---Only a question of law arising out of order of Tribunal could be subject-matter of appeal before High Court---Question of law should be the one, which was duly raised before and ruled upon by Tribunal or arose as a natural consequence of its order---Where such conditions were not answered in appeal, High Court would refuse to entertain same. ORDER This further appeal under section 36-C of the Central Excise Act, 1944 assails an order of the Customs Excise and Sales Tax Appellate Tribunal, Lahore Bench, dated 23-1-2003. 2. The respondents approached the Revenue for refund of the claim of a sum of Rs.20,61,600 which was alleged to have been recovered twice. The Revenue allowed only a sum of Rs.12,68,600 while the remaining claim of Rs.8,00,000 was rejected on the ground that the original treasury challan for said amount deposited on 31-1-1978 was not produced. The photocopy submitted by the assessee/petitioner was not accepted as a proof of the deposit. 3. On the culmination of adjudication proceedings the Additional Collector Central Excise Faisalabad rejected the claim of the respondent for refund of the said amount. On further appeal a Division Bench of the learned Tribunal accepted the appeal. The relevant part of the findings so recorded reads as under:-- "Therefore, we have to decide the issue on the…

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