ASSISTANT COLLECTOR, CUSTOMS AND CENTRAL EXCISE, DIVISION-III, SUKKUR VS Messrs PAKISTAN PETROLEUM LTD., KARACHI, 2005 PTD-KARACHI-HIGH-COURT-SINDH 2539 (2005)

Central Excise Act (I of 1944)---

----S. 36-C---Appeal to High Court---Appeal under S.36-C, Central Excise Act, 1944 can be filed by the Collector only and none else---Appeal in the present case, was filed in the name of the Assistant Collector, Customs and Central Excise, while it was signed by the Deputy Collector Customs, Central Excise and Sales Tax and the verification was signed by a Law Officer, Customs and Central Excise; in addition to the said anomalies and filing of appeal by incompetent persons, department submitted a notification to the effect that the Collectorate was transferred to the large taxpayers unit---Department, in circumstances, had no locus standi to submit the application to file a fresh memo. of appeal duly signed by the Collector and by removing other anomalies---Appeal in the present form being not maintainable was dismissed by the High Court.

Fariduddin and Raja Muhammad Iqbal for Appellant.

Muhammad M. Chinoy for Respondent.

ORDER

MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---Through application at serial No. 1, Mr. Fariduddin has sought permission to file a fresh Memo. of Appeal duly signed by the Collector of Customs, Hyderabad. Through application at serial No.2, permission has been sought to sign and amend the Memo. of Appeal, which was signed by the subordinate officer. The application listed at serial No.3, is for grant of stay.

The first two applications have been submitted in the background that an appeal under section 36-C of the Central Excise Act, 1944, can be filed by the Collector only and none else. This appeal was filed on 1-10-2001 in the name of the Assistant Collector, Customs and Central Excise, Sukkur, while it was signed by the Deputy Collector Customs, Central Excise and Sales Tax, Hyderabad, and the verification was signed by a Law Officer, Customs and Central Excise, Hyderabad.

In addition to the above anomalies and filing of appeal by incompetent person, Mr. Raja M. Iqbal has submitted that from the year 2002, the Collectorate was transferred to the large taxpayers unit. Mr. Raja M. Iqbal has produced a notification in this behalf. In view of this notification, Mr. Fariduddin, Advocate has no locus standi to submit the application, even otherwise Mr. Raja M. Iqbal is not able to satisfy us that appeal in its present form is maintainable in law. All the three applications are therefore, dismissed, and consequently, the appeal is also dismissed as not maintainable.

M.B.A./A-251/KAppeal dismissed.