| Case ID |
262390f8-55e9-4b09-99d6-804217672a8b |
| Body |
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| Case Number |
F.A.O. No.82 and S.A.O. No.26 of 2001 |
| Decision Date |
Oct 12, 2011 |
| Hearing Date |
|
| Decision |
The Peshawar High Court allowed the appeal filed by the Collector of Sales Tax, set aside the impugned judgment of the appellate tribunal, and remanded the case back to the tribunal for a fresh decision in accordance with the law. The court emphasized the necessity for the tribunal to apply due diligence in evaluating the facts and law pertinent to the case. It highlighted the importance of ensuring that the retail price and the strength of the cement were printed on the product containers as stipulated in the Central Excise Act. The High Court also reiterated that the tribunal must act as a final court of fact, correcting any errors made by lower forums while ensuring that the law, rather than the opinion of an officer, guides the proceedings. The judgment underlined the need for transparency and adherence to legal requirements in the assessment of excise duty, particularly in relation to the pricing of cement. |
| Summary |
This case revolves around the interpretation and application of the Central Excise Act, particularly concerning the determination of excise duty on cement. The Peshawar High Court addressed the issues raised by the Collector of Sales Tax regarding the compliance of Lucky Cement Limited with the statutory requirements for indicating retail prices. The court scrutinized the responsibilities of manufacturers to ensure that pricing information is clearly communicated to consumers, reflecting the legal standards set forth in the Central Excise Act of 1944. The court's decision emphasizes the accountability of the appellate tribunal in accurately applying the law and considering the facts presented, thereby ensuring that tax obligations are fulfilled transparently and fairly. The ruling serves as a precedent in cases involving excise duty assessments, reinforcing the principles of clarity and public accountability in the pricing of goods. This case is significant for legal practitioners and businesses alike, highlighting the critical nature of compliance with excise regulations, and it may potentially influence similar cases across the jurisdiction. |
| Court |
Peshawar High Court
|
| Entities Involved |
COLLECTOR OF SALES TAX and CENTRAL EXCISE, PESHAWAR,
Messrs LUCKY CEMENT LIMITED, PESHAWAR
|
| Judges |
EJAZ AFZAL KHAN, C.J.,
MAZHAR ALAM KHAN, J
|
| Lawyers |
|
| Petitioners |
COLLECTOR OF SALES TAX and CENTRAL EXCISE, PESHAWAR
|
| Respondents |
Messrs LUCKY CEMENT LIMITED, PESHAWAR
|
| Citations |
2012 SLD 1349,
(2012) 105 TAX 255,
2012 PTD 708
|
| Other Citations |
Pakistan through Secretary, Finance and another v. Kohat Cement Company and others PLD 1995 SC 659,
Deputy Collector of Central Excise and Land Customs, Peshawar and 2 others v. Premier Tobacco Industries Ltd. Peshawar 1993 SCMR 447
|
| Laws Involved |
Central Excise Act, (I of 1944),
Central Excise Rules, 1944
|
| Sections |
4(1),
4(2),
35C,
36C,
43
|