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ASSISTANT COLLECTOR, CUSTOMS AND CENTRAL EXCISE, DIVISION III, SUKKUR versus MARI GAS COMPANY LIMITED

Central Excise and Salt Act 1944 Section 36 C&3B Central Excise Rules, 1944, RR 53, 10 and 210 Sections RO 546 (I) / 94, Dated 9-6 1994 Section RO 552 (I) / 89 Rule 3 6 1989 The additional duty of the department was to claim that if a person who was liable to pay tax under the Central Excise Act 1944 but for any reason he failed to pay, the statement in section 3B Was obliged to pay additional tax at the rate charged. None of the officers of the Act and the Excise Department had any discretion to waive or reduce the additional taxes mentioned in the aforementioned section; the review acknowledged the right to payment late but on section 3 (b). The central excise duty was enforced against. The late payment was due to out-of-control circumstances which accounted for 93% of the total income of the Assisi, the government was paying 93% to the Government of Pakistan in the form of development surcharge and excise duty, leaving only the balance remaining in the SC. 7% and it was not possible at all to pay excise duty at 7% for this review, given that the defendant's major buyer (WAPDA) made a mistake in paying the Assisi. The delay is beyond the control of the asset and there was no criminal action. Upon examination, the tribunal did not suffer from any legal weakness in finding the penalty and the additional duty which was properly penalized and consequently retained it. top civil advocates from Bolan lawyer