Law: Central Excise Act, (I of 1944)

Section: 12A,12A(1),First Schedule

JUDGMENT QAZI FAEZ ISA, J. Leave to appeal in respect of a learned Division Bench's judgment dated 10th March 2005 of the Lahore High Court, Lahore was granted in the following terms: "Leave to appeal is granted, inter-alia, to examine as to whether in presence of SRO 455(I)/96 dated 13.06.1996, the respondents manufacturers of sugar were not liable to pay excise duty if 5% has been exported because this notification was followed by SRO 456(I)/96 of even date whereby under its clause (i), total exemption was granted in respect of the goods produced or manufactured in Pakistan, whereas its clause (ii) has created an exception qua rate of duty in respect of the earlier notification SRO 455(I)/96 dated 13.06.1996." 2. The Excise Department claims that respondent No. 1 is liable to pay excise duty on a certain quantity of sugar manufactured by it for the period 1998-1999. The dispute turns on the interpretation of certain statutory regulatory orders ("SROs") issued by the Federal Government under section 12A of the Central Excises Act, 1944 ("the Act"), which provision is reproduced hereunder: "12A Exemptions. (1) The Federal Government may from time to time, by notification in the official Gazette, exempt subject to such conditions, if any, as may be specified therein, any goods or class of goods or any services from the whole or any part of the duty leviable under this Act. (2) The Central Board of Revenue may, by special order in each case, exempt from the payment of the whole or any part of the duty leviable under this Act, under circumstances of an exceptional nature to be stated, in such order, any goods or services on which such duty is leviable. (3) Any notification or order issued under this section shall be effective from the day specified in the notification or the order, notwithstanding the fact that the issue of the official Gazette in which such notification appears is published, or the orders is delivered to the person concerned, at any time after that day."…

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