Law:

Section:

  a. Precedent-- ---Erroneous decision in itself, cannot form a precedent and may be deviated from in favour of a correct pronouncement, at the first opportunity. Estoppel--- ---Promissory estoppel ---Connotation---Where an erroneous view finds favour with departmental authorities, consistently and over a long period of time, it matures into a practice, entailing enforcibility, as those concerned or affected by it come to fashion and regulate their conduct in accordance therewith---Such a course of practice was protected by and ensured continuity by a rule, more or less akin to the evidentiary rule of estoppel and termed generally as `Promissory estoppel', involving a representation or promise from one person or authority and a corresponding alteration of position by the other, seeking continuity and protection. Maxim-- ---"Ubi jus ibi remedium" (where there is a right there is a remedy)---In a true manifestation of Rule of Law, however, insignificant or infinitesimal a right may be, and whether it be, on prevailing standards, of any consequence or not, if it was threatened or transgressed and sought to be remedied, it must be so remedied. Amanullah Khan for Petitioner. Muzaffar Hassan and Umer Oureshi for Respondents. Dates of hearing: 12th and 13th September, 1989. JUDGMENT WAJIHUDDIN AHMED, J--Petitioners are a partnership firm engaged in the manufacture of Cotton Fabrics. For the year 1975-76 they were liable to a levy of Excise duty on Production Capacity, as determined under the Excise Duty on Production Capacity (Cotton Fabrics) Rules, 1968 (herein referred to as the Rules). Under such Rules, per Rule 4 thereof, a factory situated in the then Province of West Pakistan was expected to work 897 shifts in a year. However, if the Central Board of   Revenue was satisfied that any shifts, short of the above-said number, "could not be worked for reasons which were beyond the control of the manufacturer, then for each shift in respect of which it is so satisfied, the Central Board of Revenue may allow an abatement from the duty leviable under Rule 3 "but, some exclusions from such abatement were, also, envisaged and these…