| Case ID |
2090e8d2-f653-4ac5-b20c-bbfccc08003f |
| Body |
View case body. Login to View |
| Case Number |
S.A.O. No.48 of 2005 |
| Decision Date |
Oct 02, 2012 |
| Hearing Date |
|
| Decision |
The appeal was dismissed on the grounds that it was not filed by an aggrieved person as defined under Section 36C of the Central Excise Act, 1944. The court emphasized that only an aggrieved person or the Collector may file an appeal in the High Court regarding any question of law arising out of an order under Section 35C. The reference made by the Collector was not valid as it was not signed by the Collector but by an unknown person from the Collectorate of Sales Tax. The court interpreted the term 'aggrieved person' to mean someone who has a legal grievance and is deprived of something to which they are entitled. As such, the appeal was deemed incompetent and not maintainable in its present form. |
| Summary |
The case revolves around the interpretation of Sections 36C and 35C of the Central Excise Act, 1944, where the Peshawar High Court addressed the maintainability of an appeal filed by the Collector of Sales Tax and Federal Excise. It highlighted the necessity for the appeal to be filed by an 'aggrieved person' or the Collector, which was not the case here. The court discussed the definition of 'aggrieved person' and outlined the legislative purpose behind the distinctions made in the law. The decision underscored the importance of adhering to the prescribed legal processes and the implications of filing an appeal incorrectly. Key terms such as 'aggrieved person', 'Central Excise Act', and 'legal grievance' were central to the court's analysis, making this case significant for understanding procedural compliance in tax law appeals. |
| Court |
Peshawar High Court
|
| Entities Involved |
Not available
|
| Judges |
Waqar Ahmad Seth,
Rooh-ul-Amin Khan
|
| Lawyers |
Not available
|
| Petitioners |
Messrs CHERAT PAPER SACKS LIMITED through Chief Executive
|
| Respondents |
COLLECTOR, SALES TAX and FEDERAL EXCISE, PESHAWAR and others
|
| Citations |
2013 SLD 2042,
2013 PTD 372,
(2014) 109 TAX 38
|
| Other Citations |
2006 SCMR 129,
2009 PTD 1799
|
| Laws Involved |
Central Excise Act, (I of 1944),
Central Excise Rules, 1944
|
| Sections |
4(1),
36C,
35C,
7,
9,
43,
44,
52,
226,
231A,
236,
241,
243,
244
|