Law: Central Excise Act, (I of 1944)

Section: 3B

Keywords: Modification, Disposed Of, Imposition Of Penalty, Central Excise Duty, Finance, Customs, Delay, Imposition, Unlawful, Proceedings, Maintenance, Discretion, Receipt, Illegal, Issuance, Appellate Tribunal, Conditions, Inter Alia, Money, Fraud, Liability, Consideration, Contravention, Manager, Penalty, Fraudulent, Limitation Period, Government, Copy, Determination, Office, Provisions, Legal Position, Compliance, Order, Government Taxes, Exemption, Information, Records, Time-Barred, Payment, Change, Goods, Period, Notice, Grounds, Parties, Recovery, Copies, Goods And Services, Show Cause Notice, Plea, Impugned Order, Prejudice, Constitution, Terms And Conditions Result: Appeal dismissed. JUDGMENT MR. S. M. KAZIMI, MEMBER (TECHNICAL).-(1). This judgment disposes of the appeal filed by M/s. Amin Hotel, G. T. Road, Peshawar, against the Collector (Appeals), Northern Zone, Rawalpindi's Order-in-Appeal No. CE/ST-40/99, dated 25.03.1999 (dispatched under C. No. IV-A/9/P/98/77, dated 08.04.1999 and relating to the appellant's first Appeal No. P-185/98 filed before the said Collector (Appeals) on 08.08.1998). 2.Briefly, the facts of the case are that on receipt of an information, the Central Excise Officers of the Collectorate of Customs and Central Excise, Peshawar, audited the record of M/s. Amin Hotel for the period from 07/90 to 06/95 and found that while the said Hotel had received an amount of Rs. 6,534,763/- from the PIAC as the charges on account of provision of services to the PIAC's passengers lodged in the Hotel, they (M/s. Amin Hotel) did not issue any bill of charges for such services and also did not deposit any central excise duty in the treasury on account of such services. The said Central Excise Officers, therefore, submitted a Contravention report No. 02/98 (issued under C. No. IV-CE/Audit/98/670, dated 14.05.1998) for adjudication proceedings for recovery of central excise duty of Rs. 653,476/30, the penalty of Rs. 309,766/15 for the period from 07/90 to 06/94 in terms of the then rule 96-w (6) of the Central Excise Rules, 1944, in addition to the additional duty payable from 07/1994 in terms of section 3-B of the Central Excises Act, 1944,…

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