| Citation(s) |
|---|
| 2007 SLG 2534 2007 SLD 2534 2007 PTD 1728 (2007) 95 TAX 125 |
Appellate Tribunal Inland Revenue
Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 2002 and Sales Tax Appeals Nos.1367/LB, 1661/LB, 1676/LB, 1683/LB, 1686/LB and 1687/LB of 2002, decision dated: 15-08-2005. dates of hearing: 25-04-2002, 1st April and 17-05-2005
MEHMOOD ALAM, MEMBER (TECHNICAL) AND MIAN MUHAMMAD, JAHANGIER, MEMBER (JUDICIAL)
Naveed Sohail Malik and Saud Nasrullah Cheema for Appellants. Miss Kausar Akhtar assisted Jamshed Yousaf S.I.O. for
Respondents
Excise Appeals Nos. 1366/LB, 1656/LB, 1658/LB to 1660/LB, 1662/LB, 2002 and Sales Tax Appeals Nos.1367/LB, 1661/LB, 1676/LB, 1683/LB, 1686/LB and 1687/LB of 2002, decision dated: 15-08-2005. dates of hearing: 25-04-2002, 1st April and 17-05-2005
MEHMOOD ALAM, MEMBER (TECHNICAL) AND MIAN MUHAMMAD, JAHANGIER, MEMBER (JUDICIAL)
Naveed Sohail Malik and Saud Nasrullah Cheema for Appellants. Miss Kausar Akhtar assisted Jamshed Yousaf S.I.O. for
Respondents
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Law: Central Excise Act, (I of 1944)
Section: 4(1),14
Law: Sales Tax Act, 1990
Section: 3,11
(Central Excise Act (I of 1944)]......S 14---S.R.O. 543(I)/75, dated 8-5-1975---Power to summon persons to give evidence and produce documents in inquiries under Central Excise Act, 1944---Determination of assessable value of the products---Office of Directorate General of Intelligence and Investigation (Customs and Excise), not below the rank of a Deputy Superintendent, was authorized under the notification---Respective officers had exercised their lawful jurisdiction while inquiring into the assessable value of the products---Investigation agency had gathered information and recorded evidence with regard to the assessable values of excisable goods which was well within the ambit of S.14 of the Central Excise Act, 1944---No further inquiry for purposes of sales tax was needed because additional liability of sales tax was only consequential. (b) Central Excise Act (I of 1944)--- ----S. 4(1)-Determination of value for the purposes of duty---Open market price---Assessable value---Determination---Provisions of S.4(1) of the Central Excise Act, 1944 were based on the notional concept of equalized wholesale cash prices---Where wholesale cash prices declared by manufacturers of exciseable products were of doubtful character, the actual assessable values could be ascertained either on the basis of retail prices and if there was no body of retail traders, the general consumer prices could be used for the purpose---Where the assessable values were ascertained on the basis of retail prices or alternatively the consumer prices, the incidence of excise duty and sales tax was to be deducted therefrom---Mechanism of "work-back method" explicitly provided for in the text of S.4(1) of Central Excise Act, 1944---Scope---Retail prices or consume). prices of a product or the product of a like kind or quality could validly be used for determination of the assessable values---Open market prices, where so needed, could be relied upon by the authorities for assessment of the fair values. Messrs Paramount Paper Board v. Deputy Directory, Intelligence and Investigation 2003 PTD (Trib.) 1751 rel. (c) Central Excise Act (I of 1944)--- ----S. 4(1)---Determination of value for the purposes…
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