Federal Excise (Case Laws)

Show-cause notice without jurisdiction-Criminal proceedings, initiating of---Pre-conditions--Petitioners were aggrieved of proceedings initiated by authorities on the allegation of obstructing tax recovery process--- Plea raised by Read More...

Retail price---Scope---Appellant was held liable to include the notional value of Federal Excise Duty in retail price for the purpose of calculating sales tax on the ground that the excise duty was to be factored in while computing the Read More...

Recovery of tax- Show cause notice--Adjudication proceedings---Order-in-original--- Limitation--Scope---Commissioner, under subsection (5) of S.11 of the Sales Tax Act, 1990, and subsection (2) of S. 14 of the Federal Excise Act, 2005, Read More...

No official of Directorate of PCA was empowered to conduct audit in the matter of Federal Excise and Income Tax without powers / justification---Any such audit was void ab-initio and coram non judice---Clearance Collectorates did not have authority to collect Read More...

Appellant paid Federal Excise Duty on its supplies of locally purchased raw material for production of cooking oil under S.7 of Federal Excise Act, 2005, under sales tax mode---Appellant claimed refund of excise duty but the refund of the appellant was considered as Read More...

Where order of Appellate Tribunal was based on findings of facts, after detailed discussion, deliberation and interpretation of provisions of law and as such did not carry any mistake apparent on record, then same did not require any interference by High Court while Read More...

Suit filed in the (Sindh) High Court in its original civil jurisdiction against an Order, Notification relating to a taxing statute-Bar to jurisdiction of "civil courts" under ouster clause in S.41 of Federal Excise Act, 2005-Implied bar Read More...

Olas Khan v. Chairman NAB (PLD 2018 SC 40) In this case, while commenting on the erroneous assumption of jurisdiction by the High Court in a matter of bail, it was observed that: "it is now settled position in law that merely citing or Read More...

Incorrect provision of law mentioned in the notice---Effect- --Quoting of wrong provisions of law in a show cause notice would not necessarily vitiate the entire process initiated thereunder---In deciding the legal validity of the show Read More...

Record showed that application of complainant for revision in sales tax return was pending for three months and no action was taken by Dept. despite follow-up reminders---Delay in disposal of complainant's application was evident, which Read More...

Refund of tax amount, delay in-Taxpayer was aggrieved of delay in process of his tax refund- Indeed--Objections raised under S.9(2)(b) of Federal Tax Ombudsman Ordinance, 2000 was misconceived as taxpayer had already availed legal remedy Read More...

Appellant/taxpayer was engaged in the business of leasing----Tax Officer, held appellant liable to federal excise duty under Third Sched., Table II, Item 8 of Federal Excise Act, 2005 for the period 2007 to 2011 and levied federal excise duty Read More...

Telecommunication services---Internet services---Scope---Question before the High Court was whether an internet service provider was liable to pay federal excise duty which was imposed with regard to voice / telephonic content of internet Read More...

Any amendment introduced in law has prospective effect, unless the amendment expressly provides for it to have retrospective Read More...

Retrospective effect of amendment in the statue (Federal Excise Act, 2005)---Scope---Dispute was with regard to refund of Excise Duty paid by respondent companies---Federal Tax Ombudsman directed respondent companies to get audit conducted Read More...

Red lead/ Litharge—Pigment or chemical—Litharge by itself was a pigment but a chemical that was used in the manufacture of pigments/  Red lead in view of its high toxicity was a dying pigment and was seldom used. 

First Sched, Item Read More...

Constitution Read More...

Circular/ Effect—Circular are binding on Department/ Correctness of circulars cannot be challenged by Department even on the ground of their being inconsistent with statutory provision/ Indian Central Excise Act, 1944, S.37B.

Apart from the fact that Read More...