JUDGMENT

JUDGMENTMOHSIN AKHTAR KAYANI, J.---(1) Through this Tax Appeal under section 36(c) of Central Excise Act, 1944, the appellant has assailed the order dated 20.03.2004 passed by the Customs, Central Excise and Sale Tax Appellate Tribunal, Islamabad Bench-II.2. Brief fact of the instant appeal are that the appellant is a multinational company engaged in the business of cellular phone services. Show Cause Notice dated 25.10.1992 was issued to the appellant and the respondent alleged that appellant has evaded Central Excise duty to the tune of Rs. 11,292,500/- in contravention of Section 3 of the Central Excise Act, 1944 read with Rules 10 and 96 ZZJ of the Central Excise Rules, 1944 for the period w.e.f. 07.09.1991 to 13.12.1991.3. The Collector decided the matter against the appellant and order-in-original has been passed, the same was challenged before the Customs, Sales Excise and Appellate Tribunal, Islamabad vide Appeal No. 99/B/98 which was decided on 17.03.1999, the said judgment wa...