Law: Central Excise Act, (I of 1944)

Section: 35

(Central Board of Revenue---- Any interpretation placed by the C.B.R. on a statutory provision cannot be treated as a pronouncement by a forum competent to adjudicate whether judicial or quasi judicial. (b) Central Board of Revenue--- ---- Administrative direction of C.B.R.---Applicability and scope--­C.B.R. cannot issue any administrative direction of the nature which may interfere with the judicial or quasi judicial functions entrusted to the various forums functioning under the statute and that the interpretation of any provisions of the law can be rendered judicially by the hierarchy of forums provided for under the law like Collector or the Appellate Tribunal. Messrs Central Insurance Co. and others v. The Central Board of Revenue, Islamabad and others 1993 SCMR 1232 ref. (c) Central Excises Act (I of 1944)--S.R.O. 344(I)/2000, dated 17-6-2000---S.R.O. 94(I)/2002, dated 13-2-2002---P.C.T. Headings 2711.1100, 3814.0000 and 2710.0039--­Solvent Oil---Levy of central duty---Short payment of central duty on `Solvent Oil' had been alleged on the ground that the respondents had been paying the duty treating the said product to be falling under PCT Heading 2711.1100 whereas the correct heading was 3814.0000--­Collector Central Excise by his order had found that the said product was to be classified under Heading 3814.0000---Appellate Tribunal had found that the said product was to be classified under Heading 2710.0039 and modified the order of the Collector accordingly---Additional duty and penalty was also remitted ---Validity---PCT Heading 27.11 pertained to Petroleum Gas and other gaseous hydrocarbons whereas admittedly product in question was in liquid form---Respondent had not pressed their plea that the product in question was liable .to be charged under the said heading before the Tribunal---Against the statutory notification S.R.O. 344(I)/2000, dated 17-6-2000 placing the said product under PCT Heading 3814.0000 Tribunal had opted to follow ruling of the Central Board of Revenue, dated 9-6-2001---Propriety---Any interpretation placed by the C.B.R. on a statutory provision could not be treated as a pronouncement by a forum competent to adjudicate whether…

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