Law: Central Excise Rules, 1944

Section: 10

(Central Excise Rules, 1944)]......R 10---Notice of recovery of duty short-levied or erroneously refunded ---Limitation---Assessee had deposited the instalments of duty levied and claimed adjustment in respect of the remaining demand on account of a passed by Lahore High Court, however, on insistence of the Department the entire demand for the 3rd quarter was paid by the assessee---No misdeclaration or false information was given by the assessee; no collusion between the assessee and any other person was found; no fraud, whatsoever was practised by the assessee and if the additional duty was not levied by the departmental offices the same was due to their inadvertence and consequently the period of limitation as prescribed in R.10(1) of Central Excise Rules, 1944 was attracted within which a show-cause notice was to be served on the assessee---Any notice of recovery beyond the period of limitation provided in R.10 was barred by time and excise duty could not be recovered/enforced beyond that period---Period of limitation provided in R.10(1) of the Central Excise Rules, 1944 being attracted to the facts of the present case, the show-cause notice and the demand created in pursuance thereof was held to be illegal, unlawful and void ab initio---Show-cause notice and all subsequent orders in pursuance thereof were quashed by High Court in appeal. ORDER MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This appeal under section 36-C of Central Excises Act, 1944, is directed against the order, dated 16-1-2002 by the learned Customs. Excise and Sales Tax Appellate Tribunal Karachi Bench. The relevant facts are that, the appellant is a licensed manufacturer of branded aerated waters, which is subject to the payment of excise duty under the Central Excises Act, 1944 and rules made thereunder. The end product was subjected to Central Excise Duty on production capacity vide S.R.O. 507(I)/90, dated 7-6-1990, per option exercised by the appellant under Rue 7(a)(1) of the said S.R.O. For the assessment year 1993-94, the Assistant Collector of Customs and Central Excise. Division-III, Sukkur passed the assessment order at Rs.1,01,80,863. The demand notice was duly served on 27-6-1993 and…

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