THIS ORDER PASSED BY:

MR. MUHAMMAD WASEEM CH. JUDICIAL MEMBER:---This Full Bench has been constituted by the Honourable Chairman in the titled appeals to resolve the issue regarding audited accounts of the registered person for the tax years 2014 and 2015 (two periods) for the three years under appeal principal amount of Rs. 6412.912 million, Rs. 5501,758,636/- and Rs. 4862.28 million, respectively. Charges related to non-payment of sales tax on subsidy received from the Federal Government and on disposal of scrap.2. Succinctly facts of the case are lie in narrow compass emanating from the orders passed by both the authorities below that the adjudicating officer passed order in originals wherein aforesaid liabilities alongwith default surcharges and penalties were created. In appeal, the learned CIR(Appeals) upheld the treatment meted out by the adjudicating officer for the reasons and factors as embodied in the impugned order.3. The learned AR of the registered person has vehemently argued that the learned...