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CIR vs. CA [DISSENTING OPINION, HERMOSISIMA, J.]

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. HON. COURT OF APPEALS, HON. COURT OF TAX APPEALS and FORTUNE TOBACCO CORPORATION, respondents.

G.R. No. 119761 | 1996-08-29

DISSENTING OPINION

HERMOSISIMA, JR., J.:

Private respondent Fortune Tobacco Corporation in the instant case disputes its liability for deficiency ad valoremexcise taxes on its removals of "Hope," "More," and "Champion" cigarettes from 6:00 p.m. to 12:00 midnight of July 2, 1993, in the total amount of P9,598,334.00. It claims that the circular, upon which the assessment was based and made, is defective, invalid and unenforceable for having been issued without notice and hearing and in violation of the equal protection clause guaranteed by the Constitution.

The majority upholds these claims of private...