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

Section: 3(1),3C,12A,38,41,First Schedule

Law: General Clauses Act, 1897

Section: 21

(a) Central Excises and Salt Act (I of 1944)---S. 12-A & First Schedule, Item 02.02---General Clauses Act (X of 1897), S.21---Federal Government Notifications NOS.SRO.555(1)/89 & 556(1)89, dated 3-6-1989---Federal Government Notification No.555(1)/79, dated 28-6-1979---Federal Government Notification No. SRO 263(1)/82, dated 21-3-1982---Federal Government Notification No. SRO 560(1)/82 dated 14-6-1982---Federal Government Notification No. SRO 815(1)/85, dated 29-8-1985--- Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted to consider the questions whether the High Court was justified in holding that under S.12-A, Central Excises and Salt Act, 1944 read with S.21 General Clauses Act, 1897, the Federal Government enjoyed unfettered power to rescind the Notifications; whether the rescission of the earlier notification through the notification dated 3-6-1989 infringed any vested right of the old and new sugar mills; whether the sugar mills were entitled to press into service the doctrine of promissory estoppel against the Federal Government and if the doctrine of estoppel could be pressed into service it was to operate for how long, whether the Federal Government could levy Central Excise duty on the sugar which was already produced by the sugar mills prior to the date of notification viz. 3-6-1989 and from what date the said notification became operative, if it was legal. Al-Samrez Enterprises v. The Federation of Pakistan 1986 S C M R 1917; Federation of Pakistan and others v. Salahuddin and 3 others P L D 1991 S C 546; Colony Sarhad Textile Mills Ltd. v. Superintendent, Central Excise and Land Customs 1979 S C M R 640 and Central Board of Revenue and others v. Colony Thal Textile Mills Ltd. 1981 S C M R 303 ref. (b) Central Excises and Salt Act (I of 1944)--- ----S. 12-A---Federal Government Notification No. SRO 560(1)/82 dated 14-6-1982 and Federal Government Notification No. SRO 814(1)/85, dated 29-8-1985---Effect of notifications. (c) Central Excises and Salt Act (I of 1944)-- ----S. 12-A---General Clauses Act (X of 1897), S.21---Exemption---No one can claim exemption from the payment of central excise duty or, for that matter,…

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