Law: Central Excise and Salt Act, (I of 1944)

Section: 2RcSched

Central Excises and Salt Act.(I of 1944)---S. 2 Rc Sched., Item 04.05--Notification No. SRO 7(1)/83 dated 5-1-1983-­Excise duty--Manufacturing and selling of Calsolene Oils HS/Special--Detergents--Liable to Central Excise Duty at 20% of retail price under Item No. 04.05 of Central Excise Schedule--Report of Textile Industry Research and Development Centre showed that product contained elements of "detergents"-­Authorities levied duty which-was challenged---Petitioner unable to show that product was not detergent or was exempt from sale tax leviable thereon--­Petitioner admitted that they had been paying sales tax at 12-1/2% whereas they were liable to pay tax .at 20%---Order of authorities levying duty on the product, held, called for no interference in circumstances. (b) Constitution of Pakistan (1973)-- ---Art. 199--Constitutional petition--Maintainability--Petitioner having a remedy of revision available to him under law had already filed a revision petition before Court concerned--Constitutional petition .in respect thereof, held, was not maintainable. ORDER AJMAL MIAN, C.J.--This petition has been filed by the petitioner praying for 1he following reliefs:-- (a) To declare that both the Calsolene Oils in questions were and are not `detergents' and, therefore, not liable to the duty of central excise and order as passed in the case by the Respondent No. 2 (as also at the first stage) was and is illegal and bad in law and of no legal effect; (b) to pass consequential order or orders, direction or directions, instruction or instructions that no part of the impugned order of the Respondent No. 2 (as also the earlier order of the Respondent No. 2) is liable to be enforced or excecuted against the Petitioners arid no officer of the Respondents or persons working under or through them shall act to enforce or piess the said order or any part thereof or any demand thereunder against the Petitioners in any manner whatsoever. (c) to grant further/additional/additional, (sic) relevant or (sic) direction or directions order or orders as may be deemed fit or proper or otherwise appropriate in or about the circumstances mentioned hereinabove." 2. The facts giving rise to…

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