Law: Central Excise Act, (I of 1944)

Section: 3(1),2(g)

(Central Excise Act (I of 1944)].....Ss 3(1) & 2(g)---Excise Duty on Production Capacity (Cement) Rules, 1991, R.49(1)---C.B.R. Directions/Instructions No.C.No.1(18) CE-Budget/91, dated 4-8-1991---C.B.R. Letter C.No.1(18)-CEB.91-Vol.II, dated 21st August, 1993---Demand of excise duty on the clinker from cement manufacturer, despite having not taken out of the factory for home use, but used and utilized within the factory premises for manufacturing cement, which was made subject to payment of duty under the Excise Duty on Production Capacity (Cement), Rules, 1991 on capacity basis, as per direction issued by C.B.R. was legal, valid and within the four corners of the relevant law-Clinker-Meaning-High Court, however, observed that the manufacturer was allowed to move a separate application along with all the material particulars and details to the Collector of Excise for consideration of his request on merits regarding deduction of the amount duly determined on the amount of clinker in terms of S. 3(1) of the Central Excise Act, 1944 from the capacity duty for which the manufacturer had not furnished credible evidence before the Appellate forum. Chambers 21st Century Dictionary; Commissioner of Income Tax, East Pakistan v. Noor Hussain PLD 1964 SC 657; Messrs Central Insurance Company and others v. Central Board of Revenue Islamabad and others 1993 SCMR 1232; Messrs Dewan Textile Mills Limited v. Government of Pakistan and others 1984 CLC 1740; Messrs Kohinoor Industries Limited v. Government of Pakistan 1989 MLD 1 and Central Board of Revenue and others v. 7-Up Bottling Company (Pvt.) Limited 1996 SCMR 700 ref. (b) Words and phrases--- ----Clinker---Meaning. Chambers 21st Century Dictionary ref. ORDER S. ALI ASLAM JAFRI, J.---This appeal under section 36-C of the Central Excise Act, 1944 has been filed to assail the order, dated 18-2-1999 passed by the Customs, Excise and Sales Tax Appellate Tribunal/ respondent No.4 dismissing Appeal No.1 of 1995 filed by the appellants under section 35-B of the Central Excise other sum including declaration that the demand of Excise Duty or any a factory as additional duty on the quantity of clinker stored in appellant's on…

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