MUHAMMAD SAIR ALI, J.-Through this appeal appellant has assailed order dated 20.10.1999, passed by the learned Customs, Excise and Sales Tax Appellate Tribunal, Lahore, dismissing appellant's Appeal No. 317- LB/99. Appellant is a private company limited per shares, i.e. Atlas Tyres (Pvt.) Limited, engaged in manufacture of tyres and tubes for cars and motor-cycles and other vehicles etc.
2. Facts giving rise to the present appeal are that upon resumption of private record by staff of Intelligence and Investigation (Customs, Excise and Sales Tax), Lahore, on their visit to appellant's premises, show-cause notice dated 29.8.1998 was served by Additional Collector-ll on the appellant, In the said show-cause notice it was claimed b the Department that upon scrutiny o resumed records, it was found that appellant had not accounted for 13731 tyres and tubes valuing Rs. 1,18,38,3763/- (bearing excisable value of Rs. 90,76,975/-) were cleared during April, 1992 to February, 1996, without payment of duty of Rs.90,76,697/- and the said duty was thus recoverable.
Appellant was purportedly charged for evading Central Excise Duty valuing Rs.9,07,697.50 for the abovesaid period and for contravening the law and the rules. Reply was filed by the appellant.
Through Order-in-Original No. 15/1999, dated 12.1.1999, Additional Collector (Adjudication), found the appellant to have contravened provisions of Sections 3, 4(1) of Central Excise Act, 1944 and Rules 7, 9, 52, 52(a), 53, 53(a), 53(b), 198, 226, 236, 238, 224 and 246 of the Central Excise Rules, 1944, and appellant was ordered to deposit Central Excise Duty amounting to Rs.9,07,697.50, alongwith Additional Duty and penalty of twice the amount of duty imposed upon the appellant. Appeal of the appellant before the Collector (Appeals) was dismissed vide order dated 21.6.1999, whereagainst an appeal was filed before the learned Customs, Excise and Sales Tax Appellate Tribunal, who also rejected the appeal through its judgment dated 20.10.1999, Hence, the present further appeal.
3. We have heard the learned counsel for the parties. The principal argument raised by the learned counsel for the appellant is that the show-cause notice was beyond the period of limitation and was also without jurisdiction as the Notifying Authority failed to specify the rule or the law under which the show-cause notice was served and if it is resumed to be under rule 10 of the Central Excise Rules, 1944, it was mandatory tor specify the sub-rule and to multicularize the reason in terms of the sub-rule for determination and applicability of the relevant sub-rule of rule 10 and the period of limitation prescribed thereunder, It was further argued by the learned counsel for the appellant that it was not considered by the learned Appellate Tribunal that it was the consignment of rejected tyres, which was cleared by the appellant during notice period of April, 1992 to February, 1996 as the said tyres, when originally cleared were duly accounted for and duty was paid thereupon.
4. The above contentions were opposed by the learned counsel for the Department by stating that vires of the show-cause notice were challenged for the first time in the present appeal and that the impugned orders had been validly passed against the appellant.
5. Having considered the .Submissions of the learned counsel for the parties, we find substance in the arguments of the learned counsel for the appellant that in the show- cause notice neither the applicable law nor the relevant rules/sub-rules or the reason thereof had been specified or particularized by the notifying Additional Collector-ll. Paragraphs 2 and 3 of the show-cause notice dated 29.8.1998 being relevant, are reproduced hereunder:-
2. Now therefore, on the basis of facts stated above, it has been alleged that M/s. Atlas Tyres (Pvt.)
Ltd., Sheikhupura, have evaded Central Excise Duty amounting to Rs.20,76,975/- on their clearances made during the period April, 1992 and February, 1996 valuing at Rs.9,07,697/-.
3. On the basis of facts as reported above M/s. Atlas Tyres (Pvt.) Ltd., 32-K-M, Lahore, Sheikhupura Road, Sheikhupura are charged with the contravention of the aforesaid law and Rules and are called upon to show cause as to why the Central Excise duty amounting to Rs.9,07,697. Should not be recovered from them under Rules. 9, 52-A, 53, 53-A, 53-E, 198, 226, 236, 238, 240.