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

Section: 35(1A)

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises and Salt Act (I or 1944)].......S 35(1-A) [added by Finance Act (XI of 1968)]---Constitution of Pakistan (1973), Art.199---Appeal---Order for deposit of amount in dispute by Appellate Authority---Exercise of discretion by Appellate Authority--­Principles and guidelines for exercise of discretion---Appellate Authority requiring petitioner to deposit disputed amount of duty within 10 days, failing which his appeal was to stand dismissed---Validity---Power to dispense with deposit being discretionary with Collector, such discretion had to be exercised in a judicious, fair and reasonable manner---Right of appeal being one of the most valuable rights vesting in an affected person, effect of such remedy could not be whittled down except in accordance with clear mandate of law---Even in matters which were purely administrative in nature, discretion vesting in an authority must not be exercised arbitrarily or capriciously---Power being exercised by the Appellate Authority was quasi-judicial in nature, such power therefore, should not have been exercised without granting any opportunity to petitioner of being heard---Opinion on the question as to whether or not, deposit of amount in question, would operate, as a hardship could only be formed on a tenafve view of the case which necessarily entailed at least a tentative consideration of the facts---Such exercise would require that opportunity o1' being heard be provided to the affected person---Impugned order of Appellate Authority was-declared to be without lawful authority and of no legal effect with the result that appeal filed by petitioner would be deemed to be pending and would be decided afresh after hearing the parties. ORDER This judgment shall dispose of W.Ps. Nos.3489 and 3490 of 1993 which arise under the same circumstances and involve the same questions for consideration. 2. M/s. Riaz Bottlers (Pvt.) Limited, the petitioner herein a company incorporated under the Companies Ordinance, 1984 is engaged in the manufacture and sale of beverages under franchise from Pepsi Cola International. 3. There is no dispute that on the goods produced by the petitioner, it is liable to pay excise duty levied…

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