Amendment in Federal Excise Rule, 2005

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 5th March, 2018.

NOTIFICATION
(FEDERAL EXCISE)

S.R.O. 278(I)/2018,- In exercise of the powers conferred by section 40 of the Federal Excise Act, 2005 (VII of 2005), the Federal Board of Revenue is pleased to make the following amendments in Federal Excise Rules, 2005, namely:-

(1) In the aforementioned rules, for rule-48, the following shall be substituted, namely:-

"48. Procedure for appeals to Commissioner (Appeals).-- (l) An appeal under section 33 of the Act shall be in the form and verified in the manner indicated in form prescribed under rule-48A.

(2) An appeal filed to the Commissioner (Appeals) under section 33 of the Act after the expiry of thirty days may be admitted by the Commissioner (Appeals) if he is satisfied that the appellant had sufficient cause for not preferring the appeal within thirty days.

(3) An appeal under this rule shall be accompanied by a fee of one thousand rupees.

(4) The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires and if so requested by the appellant.

(5) The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeals, if he is satisfied that the omission of such ground from the grounds of appeal was not willful or unreasonable.

(6) The Commissioner (Appeals) may, after making such further verification or inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, after taking additional evidence, if necessary.

(7) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

(8) On disposal of appeal, the Commissioner (Appeals) shall communicate the

order passed by him to the appellant, the adjudicating authority and the concerned Commissioner Inland Revenue.

(2) After rule 48 as amended aforesaid, a new rule shall be inserted, namely:-

"48A. Prescribed form of appeal to the Commissioner (Appeals).- An appeal under section 33 shall be in the following form and verified in the manner indicated therein, namely:-

FORM OF APPEAL

APPEAL NO.________
APPEAL DATE________
(For office use only)

To
THE COMMISSIONER
(APPEALS) ZONE________

Amount of appeal fee paid [ ]
Date of payment of appeal fee [ ]

Amount of F.E.D. demand based on returns filed. [ ]
Date of payment [ ]

Amount of F.E.D. levied additionally whether requirements of tax payment for filling of appeal met or not? Yes [ ] No [ ]

STRN of the Appellant [ ]

or CNIC [ ]

Tax Period [ ] Zone________ Jurisdiction________

Name of Appellant [ ]

Appellant's Status: Individual | AOP | Company | Other
(Please tick the appropriate box)

Address of the Appellant [ ]

Name of Authorized

Representative (if any)

Status of Representative: CA | C&MA | ADV | ITP | AR
(Please tick the appropriate box)

Address to which the Notice may be sent [ ]

Name of the Officer Inland Revenue (who passed the order) [ ]

Code of Officer Inland Revenue [ ]

F.E.D. DECLARED [ ] ASSESSED [ ]

Signature of the official________
(who received the appeal)________
Name________
(in capital letter)
Designation________

DUTY ASSESSED

a) F.E.D. [ ]

b) Default Surcharge [ ]

c) Penalty [ ]

d) Others [ ]

(e) Total [ ]

(f) Undisputed liability. (This shall not be less than the F.E.D. due on the basis of return). [ ]

(g) Duty Demanded [ ]

General Guidelines1. Indicate the section and sub-section of the Federal Excise Act, 2005 under which appeal filed.
2. Where payment made on more than one date please give details on a separate Sheet.
3. AOP: Association of Persons
4. CMA: Cost & Management Accountant.
5. AR: Authorized Representative

N.B. The appeal should be filed in duplicate and should be accompanied with:

(a) the order appealed against;
(b) notice of demand;
(c) proof of payment of appeal fee;
(d) a certificate showing the date of service of notice of demand or the impugned order to the appellant; and
(e) a certificate showing the date of communication of the Memorandum of Appeal and grounds of appeal to the respondent department alongwith evidence of service.

BRIEF HISTORY AND FACTS OF THE CASE

---

GROUNDS OF APPEAL
(Attach separate sheets, if required)

1.________
2.________
3.________
4.________

BRIEF CLAIM IN APPEAL/ PRAYER

---

VERIFICATION

1. I,________ S/o________ the proprietor/partner/managing director/member of M/s.________ the appellant, do hereby declare that whatever is stated above is true to the best of my knowledge and belief.

2. I am competent to file the appeal in my capacity as ________.

3. I further certify that a true copy of this form of appeal has been sent by Registered Post/ AD/ Courier service, or delivered personally to the concerned Office of the Commissioner Inland Revenue, Zone ________ on ________ (date).

Evidence of service by any of the following modes attached:-
(Please tick the relevant box)

i) Receipt of registered post [ ]
ii) Receipt of courier service [ ]
iii) Receipt of personal service [ ]

Signature of Appellant________
Name (in capital letters)________

CNIC Number of person signing the appeal________

The form of appeal and verification form appended thereto shall be signed:-

(a) in case of an individual by the individual himself

(b) in case of a company by the principal officer.
(c) In case of AOP by member/partner.-

(This portion is for official use)

Appeal received by transfer No. From Zone/Range________
Date appeal received by transfer [ ]
In ward register [ ]

Appeal transferred to No. Zone/Range
Date of appeal transferred out________
Outward register________

UDC/LDC/ Officer of Appeal Section ________ (Initial) CIR(Appeal) ________ (Initial)

APPEAL ACKNOWLEDGEMENT RECEIPT

Appeal Zone/ ________ City________

STRN/ CNIC. [ ] Appeal No. ________

Appellant Name________

Signature of Appellant
Date of receipt of Appeal
Signature, and name of receiving official
Designation________

48B. Date of presentation and filing of Appeals.- Any official authorized by the Commissioner (Appeals) in this behalf shall endorse on the front page of every memorandum of Appeal the date on which it is presented, sign the endorsement and the appeal so endorsed shall be entered in a register as provided under rule 48L.

48C. Documents to accompany Appeal.- (1) Every memorandum of Appeal shall be accompanied with the following certified documents along with checklist specifying the documents attached with the memorandum in duplicate, namely:-,

Documents/Check List

(a) the order appealed against; [ ]
(b) notice of demand; [ ]
(c) proof of payment of appeal fee; [ ]
(d) a certificate showing the date of service of notice of demand or the impugned order to the appellant; and [ ]
(e) a certificate showing the date of communication of the Memorandum of Appeal and grounds of appeal to the respondent department. [ ]

(2) The appellant shall annex an index on the face of memorandum of Appeal, showing the documents filed under this rule along with paging in paper book form in duplicate.

48D. Intimation of filing of appeal to the respondent.- The appellant shall before filing of appeal send a copy of the memorandum of Appeal and grounds of appeal to the respondent and a certificate to this effect shall be appended with the appeal.

48E. Filing of affidavit regarding contrary facts.- Where a fact, which cannot be borne out by or is contrary to the record, is alleged, it shall be stated clearly and concisely by a duly sworn affidavit and shall have to be filed with the memorandum of Appeal.

48F. Defective appeals etc.- (1) Where a memorandum of Appeal is not filed in the manner specified in these rules, the official authorized under rule 48B after examination at the time of filing may, within three working days, require the appellant or his authorized representative, if any, to bring the memorandum of Appeal in conformity with the form set out herein above in rule 48C, within the time as specified in section 33(1) of the Act subject to just exceptions under rule 48(1) of Federal Excise Rules, 2005 and the appeal so received shall not be deemed to have been filed unless the provisions of these rules have been fully complied with.

(2) Where the appellant or his authorized representative does not meet the requirement under sub-Rule (1), the authorized official shall place the matter before the Commissioner (Appeals) for appropriate orders.

48G. Power of attorney etc., by authorized representative.- (1) Where an authorized representative has been appointed, as defined in section 47 of the Act, he shall annex with the memorandum, the document showing his authority and his acceptance thereof, which shall be signed and dated by the representative and shall also specify his capacity in which he is acting as such.

48H. Procedure for filing and disposal of stay application.- (1) On receipt of stay application the official authorized in this behalf shall fix the application for hearing in the following manner, namely:-

(a) For applications received before 01:00PM on a working day, hearing shall be fixed on the next working day.
(b) For applications received after 01:00PM on a working day, hearing shall be fixed on the day after the next working day.

(2) Stay applications shall be disposed by the Commissioner (Appeals) within seven working days of fixation.

48I. Date and place of hearing of appeal and stay applications.- (1) The Commissioner (Appeals) shall issue and properly serve notices to both the parties to the appeal informing them about the date and place of hearing of appeal or the stay application as the case may be.

(2) The Commissioner (Appeals) may, where deemed necessary, require the respondent Department to submit para-wise comments in response to the appellant's written submissions, if any, on or before the due date of hearing.

48J. Hearing of appeal or stay application.- On the day fixed for hearing or any other day to which the hearing is adjourned the appellant shall be heard and the Commissioner (Appeals) shall then hear the respondent against the appeal or stay application and in that case the appellant shall have a right to reply.

48K. Maintenance and preservation of registers.- The following registers shall be maintained according to the format, namely:-

FORMAT OF REGISTERS
APPEAL REGISTER

STAY APPLICATION REGISTER

EARLY HEARING REGISTER

COMPLIANCE REGISTER OF COURT DIRECTIONS/ORDERS

48L. Reports.- (1) Commissioner Inland Revenue (Appeals) shall submit the monthly performance report by the 5th of every month as set out in the Table, namely:-

Table

MPR (APPEALS) FOR THE MONTH OF ________

(CIR APPEALS)

Particulars of reporting officer:

Appeals for Disposal

Aging Composition

Analysis of Appeals decided.

Disposal of Stay Applications

Disposal of cases on directions of Superior Courts.

(2) Commissioner Inland Revenue (Appeals) shall submit the Stay Applications Disposal Report as set out below by the 5th and 20th day of every month:-

STAY APPLICATIONS DISPOSAL REPORT
FOR THE MONTH OF________

48M. Arrangement and preservation of record.- (1) The record of appeals and other applications shall consist of two parts, namely 'Part-A' and 'Part-B':-

Part-A

(a) folder containing the particulars of appeals, applications and brief abstract of the impugned orders of the Commissioner;
(b) order sheet or chronological abstract of orders;
(c) original copy of memorandum of appeal;
(d) original copies of grounds of Appeal;
(e) affidavits;
(f) judgment or any other final order against which appeal is preferred; and
(g) judgments and orders of High Courts and Supreme Court.

(2) The document specified in sub rule-I shall form Part-A of the record unless otherwise directed by the Board, all other documents shall form Part-B of the record.

(3) The documents forming part of appeals, and other applications specified in this rule shall be preserved for a period specified below, which shall be reckoned from the date of final order.

Explanation: The expression documents used in this rule includes all forms of electronic record.

(4) The documents as mentioned above shall be preserved as follows;

(a) Documents to be preserved permanently.
(i) Part A of the appeals, and applications; and
(ii) Judgments of the High Court, Supreme Court in constitutional petitions.
(b) Documents to be preserved for twelve years mentioned in Part-B, any other documents as directed by the Board; and
(c) Destruction of record, after the prescribed period as provided in clause (b), shall be in the manner as directed by the Board.

48N. Manner of destruction of record.- (1) After the expiry of the period of preservation specified in rule 48M above, the record of the appeals, and other applications shall be destroyed in supervision of Commissioner (Appeals).

(2) All court fee stamps, affixed to documents which are to be destroyed, shall be removed there from and burnt.

(3) The record shall be destroyed by tearing or otherwise so that no document may be used again.

(4) After destruction of the record, the Commissioner (Appeals) under whose supervision the record was destroyed shall certify that the destruction has been rendered such record of no use.

(5) The fact of destruction of appeals and other applications shall be recorded under the signatures of commissioner (Appeals) immediately after their destruction in

the register in which such appeals, applications are entered and also in the index prefixed to the record.

48O. Seal of the Commissioner (Appeals).- (1) There shall be a seal of the Commissioner (Appeals) on which shall be inscribed his name and insignia.

(2) The seal shall remain in the custody of the official as the Commissioner (Appeals) may direct and shall be affixed on every order passed by the Commissioner (Appeals).

[F.No.3(3)ST-L&P/2014]

(Zahid Baig)
Second Secretary (ST-Law & Procedure)