Law: Central Excise Rules, 1944

Section: 10

(Central Excise Rules, 1944)]......R 10---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Issuance of letter demanding excise duty at specified rate---Validity---Case of department was of short levy of duty payable under R.10 of Central Excise Rules, 1944---Show-cause notice as required under R.10 had not been issued to assessee---Impugned decision conveyed through such letter was violative of mandatory requirement of issuance of show-cause notice---High Court accepted Constitutional petition while declaring impugned decision to be illegal, void and inoperative and directed department not to take any action in pursuance thereof. ORDER The Petitioner, a registered partnership, operating a blending plant under the Pakistan Petroleum Refining and Blending Rules, 1971, and manufacturing lubricating/hydraulic oil is aggrieved with the issuance of the letter, dated 6-4-2002 by the Superintendent, Sales Tax Central Excise (West) Baldia Circle whereby the Petitioner was informed that hydraulic oil comes under the Heading 2710.0099 and is liable to pay Central Excise Duty at 30 per cent ad valorem. The Superintendent based his decision on the order of the Collector of Customs, Sales Tax and Central Excise (Adjudication) Lahore vide order in original No.15 of 2001, dated 31-1-2001. The contention of the Petitioner is that hydraulic oil manufactured by them is in fact lubricating oil and falls within PCT Headings 2710.0081, 2710.0082 and 2710.0083 depending upon its packing and this classification is being given to the Petitioner by the Sales Tax Officials for a very long period. Similar treatment is given to other manufacturers as well. Respondent No.2 have filed their comments taking the plea that hydraulic oil does not fall within the purview of the lubricant oil and consequently falls within the PCT Heading 2710.0099 and is subject to payment of excise duty at 30 per cent. We have heard Mr. Khalid Jawed Khan, learned counsel for the Petitioner, Mr. Raja M. Iqbal, learned…

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