Law: Central Excise Act, (I of 1944)

Section: 3

Central Excises Act (I of 1944)---S. 3-B---Central Excise Rules, 1944, R.10---Goods partially composed of dutiable articles---Demand raised on the ground that appellant under-valued the goods supplied by him not including miscellaneous charges in assessable value of goods and paid short central excise duty---Appellant contended that incidental expenses i.e. transportation, octroi, loading/unloading and packing etc. were incurred by them on behalf of buyers which do not form part of value as defined, in Central Excises Act, 1944 and show-cause notice was also barred by time--Validity---Contention that amount received on account of incidental charges did not form part of the assessable value of goods had no force--- Show-cause notice was issued 5 years and 8 months after the clearance of goods---Rule 10(3) of the Central Excise Rules, 1944 provided for a period of 10 years for issuing notice but said sub-rule could be invoked only in cases where short levy had taken place by reason of false documents, counterfeit seal or impression, fraud or any other heinous offence while in the show-cause notice there was no such allegation to that effect or specific mention of R.10(3)---Show-cause notice having been issued after the time period of one year/three years as prescribed under R.10(1) & (2) of the Central Excise Rules, 1944, was time-barred and the order issued in consequence thereof was not sustainable in the eye of law---Appeal was accepted and order was set aside by the Appellate Tribunal. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).---This appeal has been filed by Messrs Qadira Board Mills Ltd., Sheikhupura against Order-in-Original No.174 of 2001, dated 30-4-2001 passed by the Additional Collector, Sales Tax and Central Excise (Adjudication), Lahore whereby the learned Adjudicating Officer has directed the appellants to pay central excise duty of Rs.10,129 alongwith additional duty under section 3-B of the Central Excises Act, 1944 besides a penalty of Rs.5,000. 2. The aforesaid demand has been raised on the ground that the appellants under valued the paper and paper board supplied to Messrs Sindh Text Book Board during the year 1994-95 by not including…

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