Law: Central Excise Rules, 1944

Section: 7,9,43,226

Law: Constitution of Pakistan, 1973

Section: 199

Central Excise Rules, 1944--- Rr. 9, 7, 43 & 226 --- Constitution Of Pakistan (1973), Art-199--- Constitutional petition --- Maintainability --- Show-cause notice issued to Petitioner proceeded on basis that he was manufacturing excisable item viz. varnish" but same was cleared in the name Of "Synthetic", "Clear Resin Solution" bearing printed retail price on tin containers on which there was no sales tax; and that petitioner had contravened Rr, 9,7,43 & 226, Central Excise Rules, 1944-validity - Resins being essential ingredient of all forms of varnishes and substances admittedly added by petitioner to resin necessarily resulted in emergence of quite another product viz. varnish, thus, attracting levy-,_ Petitioner had never come out with any other use of substance it manufacture other than alleged one--- Ordinarily practice of High Court was not to determine nature of product which usually was within departmental domain --- Even otherwise in factual controversy where sampling of products was involved proper course for petitioner would have been to assail findings recorded in order in original, through appeal, where needful if any, could have been attended and matter dealt with in full measure --- Constitutional petition for such reason also seemed to be barred by law, being deviation from ordinary remedies prescribed by law-High Court, however., while dismissing Constitutional petition remitted penalty imposed by Authority. Explanatory Notes to Brussels and Encyclopaedia Britannica and Chemical Process Industries by R.N.S. ref. JUDGMENT WAJIHUDDIN AHMED, J.--It would appear that this is a third round, of litigation involving more or less similar issues. In the first Place, for the period January, 1982 to August, 1982, on allegations that the petitioner has manufactured "Synthetic Clear Varnish" and cleared a substantial quantity of the same as "Synthetice Clear Resin', which was found to have contained 52% solvent, the petitioner was ordered to pay central excise duty amounting to Rs.810,744. Losing out up to the level of appeal before the Collector, Central Excise and Land Customs (Appeals), Karachi, the petitioner filed in Constitutional petition,…

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