Law: Central Excise Act, (I of 1944)

Section: 26

(a) Central Excises Act (I of 1944)--S. 26---Establishment of office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Powers of stoppage, search and arrest---Audit---Repetition of objections---Validity---Auditors and the relevant authorities should take care not to repeat the objections ---No timeframe should be fixed within which audit should be completed but it should not be prolonged unnecessarily causing constant threat and harassment to the taxpayers. (b) Central Excises Act (I of 1944)--- ----S. 26---S.R.O. 617(I)/2000, dated 2-9-2000---Establishment of office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--­Powers of stoppage, search and arrest---Issuance of notices by repeating objections---Unnecessary prolongation of case ---Complaint--­Adjudicating Officer stated that he would decide the case with free mind without any prejudice and on merits---No reason existed to doubt the statement---Attitude of Adjudicating Officer should be such which may inspire confidence and trust of the parties in his decision---All actions, be they verbal or in writing should be in a manner which may create a fair atmosphere so that the parties may look forward for justice without any bias or prejudice---Adjudicating Officer promised to decide the case within 5 days on merits and fairly and the same was recommended by the Federal Tax Ombudsman. DECISION The complainant is a registered person under the Central Excise Act 1944. Since 1993 it is engaged in providing and rendering travel facilities to the public for journey originating and terminating within Pakistan. It has been pleaded that the complainant has been collecting leviable Central Excise Duty under the Central Excise Act, 1944 on travel facilities and has been depositing the same into the national exchequer as provided by rules 96 ZZA of the Central Excise Rules 1944. It has been alleged that the senior auditor, the respondent No. 1, adopted discriminatory attitude towards the complainant while conducting the audit of accounting record for the year 2000-2001. He issued audit observations in different parts which were not issued to the others like Pakistan Airlines Corporation and the other…

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