JUDGMENT

MUHAMMAD AZAM KHAN, J.----By this common Judgment, we intend to dispose of both the titled Federal Excise Reference Applications arising out of the Order dated 17.02.2011 ("Impugned Order") passed by the Respondent No. 1/learned Appellate Tribunal Inland Revenue ("ATIR").2. Through the instant references filed under Section 34A of the Federal ExciseAct, 2005 ("Federal Excise Act"), the Applicant, Pakistan Television Corporation Limited ("PTVC"), has assailed the Impugned Order passed by the learned ATIR whereby its Appeal against the Order in Original issued by Collector (Adjudication) was dismissed.3. Background facts of the References are that an information was received by the Directorate General, Intelligence and Investigation, Federal Board of Revenue, Islamabad that two foreign companies through their local agents have rendered telecommunication services to the Applicant during the years 2001 and 2004 but failed to pay central excise duty leviable thereon. Director General (Intel...