Law: Central Excise Act, (I of 1944)

Section: 3

Law: Central Excise Rules, 1944

Section: 10(1)

Law: Constitution of Pakistan, 1973

Section: 185(3)

[Central Excises Act (I of 1944)]........S 3---Constitution of Pakistan (1973), Art.185(3)---Levy of excise duty--- Validity---Leave to appeal was granted by the Supreme Court to consider whether the excise duty could be charged on intermediary products and whether the polypropylene strips fell within the definition of goods: (b) Central Excises Act (I of 1944)--- ----S. 3---Levy of excise duty and its collection---Process. The central excise duty is a levy under section 3 of the Central Excises Act, 1944 which is a charging section. The levying of central excise duty is a legislative act and its collection is regulated by the Rules prescribed under the Act. In between 'levy' and 'collection' the process of 'assessment' of duty falls which is determined by the department. This section has prescribed the manner and method under which this duty is collected. The assessment of central excise duty is done by the authorised officer by associating the manufacturer in the determination of quantum of duty. The collection of duty is an executive act which is the last step. Before the duty is collected its levy must have the sanction of law. (c) Central Excise Rules, 1944--- ----R. 10(1)---Recovery of duty---Notice .to the assessee---When the earlier notices were issued to the assessee within time, the subsequent notices issued to them reminding them of their liability would not be hit by the 'bar of 8.10(1), Central Excise Rules, 1944. (d) Central Excise Rules, 1944--- ---R. 10(1)---Bar placed by R.10(1), Central Excise Rules, 1944 when attracted--- Where there was no error or inadvertence or misconstruction on the pare of the department as after enquiry when it came to the light that the assessees were not paying duty on polypropylene strips in accordance with the dictates of S.R.O. 546(1)/94 dated 9-6-1994 they were issued show-cause notices---Rule 10(1) of Central Excise Rules, 1944 would not be applicable to the case of the assessees as neither the duty so levied was short nor the duty earlier paid had been erroneously refunded in the case. The bar placed by Rule 10(1) of the Central Excise Rules, 1944 would be applicable in the following three cases:-- (a) Where…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492