Law: Central Excise Act, (I of 1944)

Section: 3

Law: Central Excise Rules, 1944

Section: 9,200

[Central Excise Act (I of 1944)].........Section 3---Central Excise Rules, 1944, Rr.9 & 200---Payment of excise duty after removing cigarettes from factory-Validity-Liability of manufacturer to pay excise duty would be created at the time of removal of excisable goods from factory---Such liability would be determined on the basis of record of goods so removed---Board of Revenue could extend time for payment of excise duty, the liability of which had already been created---Such payment would not exonerate manufacturer from charge of evasion of duty, which took place when goods were removed from factory in violation of Central Excise Rules, 1944---Principles. ORDER NASIR-UL-MULK, J.--- The Pakistan Tobacco Company Limited has through this petition for leave to appeal assailed the judgment of the Lahore High Court whereby the appellants appeal against the judgment of the Customs, Central Excise and Sales Tax Appellate Tribunal, Islamabad was dismissed with the result that the order in appeal dated 4-5-2000 of the Collector of Sales Tax and Central Excise (Appeals) and the order-in-original dated 17-4-1989 of the Additional Collector were upheld. The Additional Collector had found that the appellant had removed from its factory situated in Jhelum a certain number of packages of cigarettes without payment of excise duty and sales taxes in contravention of the relevant provision of Central Excise Rules and Sales Tax Act, 1990, and thereby ordered the appellant to pay Rs.8,80,716 as central excise duty and Rs.2,11,948 as sales tax along with additional taxes and penalties. 2. The contravention for which the appellant was penalized was detected by the staff of the Intelligence and Investigation (Customs Central Excise and Sales Tax) Gujranwala, when it detained Truck No.AJKA-1983 carrying cigarettes manufactured by the appellant for verification of the documents pertaining to central excise duty and sales tax. Upon examination it came to light that the Gate Pass No.2611 dated 8-6-1994 was issued for another truck bearing Registration No.PRJ-7373, and the same neither showed serial number of the packages nor the time of departure of the vehicle from the factory.…

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