Law: Central Excise Act, (I of 1944)

Section: 36,3,4(2),36C

[Central Excises Act (I of 1944)].........S 36-C---Appeal to High Court--­Maintainability---Appeal lies in respect of a question of law which arises out of order of the Tribunal under S.35-C of the Central Excises Act, 1944. (b) Central Excises Act (I of 1944)--Ss.3, 4(2) & 36-C---Appeal---Question of fact---Dispute was with regard to selling of beverages in chilled form---Authorities did not find the appellant selling the same in chilled form hence show-cause notice for recovery of evaded duty was issued---Plea raised by the appellant in its reply was not accepted by the Authorities and matter was decided against appellant---Order in original passed against the appellant was maintained in first appeal as well as in appeal before Division Bench of the Tribunal---Validity---Selling of bottles after chilling them was purely a question of fact, and burden of proof of the same was upon the appellant---Factual controversy could not be made a subject-matter of appeal before High Court under S.36-C of Central Excises Act, 1944---Tribunal in the present case had neither misunderstood the facts not its order was inconsistent or contradictory--­High Court declined to interfere with the order passed by the Tribunal, as there was no question of law involved in the case. Messrs Iram Ghee Mills v. Income Tax Appellate Tribunal 2000 SCMR 1871; Oriental Investment Co. Ltd. v. C.I.T., Bombay PLD 1958 SC (Ind). 151 and C.I.T. v. S.P. Jain (1973) 87 ITR 370 ref. (c) Central Excises Act (I of 1944)--- ----S.36-C---Appeal to High Court--­Maintainability---Finding of fact--­Interference-- Principles---Finding is open to attack as erroneous in law if there is no evidence to support same or if the same is perverse. (d) Central Excises Act (I of 1944)--- ----S.36-C---Appeal---Accounts Register rejected by Authorities---Effect---Where Authorities rejected the Register on the ground that the appellant had made wrong­ deductions, no question of law could be made out in circumstances. Magna Industries Ltd., Gujranwala v. Commissioner of Income Tax, Rawalpindi Zone Rawalpindi 1980 PTD 35 ref. ORDER NASEEM SIKANDAR, J.---The appellant, a Private Limited Company, is engaged in…

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