Law:

Section:

Central Excise Rules, 1944--- ----R. 10(1)(2)(3)---Show-cause notice---Validity---Show-cause notices were issued to the companies asking each of them to show-cause against imposition of the central excise duty, additional duty and penalty on its sugar exports---Said show-cause notices issued to the companies were vague, unspecific and too general to fall within any of the sub-rules of R.10 of Central Excise Rules, 1944; lacked in essential ingredients and did not meet the mandatory preconditions meant for the attraction of R.10 of Central Excise Rules, 1944---Mere allegation of non-payment of the central excise duty was not an adequate reason to invoke R.10 of Central Excise Rules, 1944 for charging or imposing the central excise duty on a citizen---In absence of any specific allegation in terms of the provisions of R.10(1)(2)(3) of Central Excise Rules, 1944, show-cause notices could not be presumed to fall within the scope of a particular provision of law to attract a particular period of limitation---Impugned show-cause notices served upon the companies by the Revenue, were held illegal, without lawful authority and beyond the period of limitation by High Court in appeal. Messrs Atlas Tyres (Pvt.) Limited, Sheikhupura v. Additional Collector (Adjudication), Collectorate of Central Excise, Lahore and another 2003 PTD 1593; Messrs Zamindara Paper & Board Mills (Pvt.) Ltd. v. Collector, Central Excise and Sales Tax 2003 PTD 1257 and Assistant Collector Customs and others v. Messrs Khyber Electric Lamps and others 2001 SCMR 838 rel. JUDGMENT MUHAMMAD SAIR ALI, J.---This judgment shall deal with and decide C.A. No.162/2001 titled "The Collector of Sales Tax Central Excise v. Messrs Pattoki Sugar Mills Ltd., etc.", C.A. No.163 of 2001 "The Collector of Sales Tax and Central Excises v. Messrs Fauji Sugar Mills Ltd., etc.", C.A. No.164 of 2001 "The Collector of Sales Tax and Central Excises v. Haseeb Waqqas Sugar Mills etc., C.A. No.165 of 2001 titled "The Collector of Sales Tax Central Excises v. Haseeb Waqqas Sugar Mills, etc." ICA No.166 of 2001 titled "The Collector of Sales Tax and Central Excise v. Messrs Sugar Mills Ltd., etc.", C.A. No.167 of 2001 titled…

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