Excise Duty

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 inadmissible with the observation that it was claimed under S.66 of the Sales Tax Act, 1990, whereas the provisions of Federal Excise Act, 2005 were applicable

Validity

Federal Tax Ombudsman had directed the department to proceed the matter in the light of factual position instead of proceeding under pre-conceived notion

Appellate Tribunal annulled the impugned order with the direction to the appellant to claim refund under S.44(3) of Federal Excise Act, 2005, and the concerned processing officer was also directed to process/allow the same in accordance with law

Appeal of the taxpayer succeeded accordingly.

Rr. 3 & 4-Excise duty-Abatement of-Impugned order passed by Central Board of Revenue not a speaking order and not giving any reasons whatsoever in support-Central Board of Revenue in its order allowing partial abatement evidently satisfied as to shortfall in production being substantial and beyond respondent's control Board in disallowing shortfall for remaining quantity of sugar, as claimed by respondent, relying on its own formula by applying 10% cut on total production capacity-Board failing to even consider case set up by respondent in its application under R. 4-Board, in so doing. held, acted almost mechanically, failed to exercise discretion vested it under law, and did not act justly, fairly and reasonably, having full regard to facts and circumstances of case, nor weighed and examined merits of claim pleaded by respondent-Petition dismissed is circumstances.-[ Abatement].

Rajasthan becoming a Part B State-Local laws repealed and Indian Acts extended to Part B State-Concessions under agreement whether enforceable against Union of India or State Government of Rajasthan-Constitution, of India, Arts. 19, 31, 295, 372

Income-tax Act, 1922

Central Excises and Salt Act, 1944-Finance Act, 1950, Ss. 11,13

Rajasthan Administration Ordinance, 1949, S. 3

Rajasthan Excise Duties Ordinance, 1949, S. 34.