Law:

Section:

Constitution of Pakistan (1973) Arts. 185(3) & 190Appellate jurisdiction of Supreme CourtFactual controversyNoncompliance of order of Supreme CourtAuthorities initiated fresh proceedings against the -Respondent Instead of complying with the order passed by Supreme Court such proceedings were assailed before High Court in Constitutional petition which was decided in favour of the -RespondentValidityAuthorities were legally bound to act in aid of the verdict rendered by Supreme Court as the same was binding on them­Where the direction of Supreme Court was not complied with, such party was not entitled to exercise of discretion in his favour, more particularly when factual controversies could neither be raised nor adjudicated upon by Supreme CourtNo question of law having been raised before Supreme Court, interference with the exercise of discretion try High Court was declined by Supreme Court in its appellate jurisdictionLeave to appeal was refused. ORDER RANA BHAGWAN DAS, J. Leave to appeal is sought against the judgment dated 1582000 rendered by a learned Division Bench of Sindh High Court directed against the judgment dated 139-1999 of learned Custom Excise and Sales Tax Appellate Tribunal, Lahore Bench. By the impugned judgment, learned High Court dismissed the appeal under section 36C of the Central Excise Act, 1944. 2. -Respondent company were originally manufacturers of varnish. However, after the Resin was exempted from the payment of sales tax vide. SRO 666(1)/81, dated 2561981, they applied on 2281981 for the grant of Central Excise Licence for manufacture of the Resin. After the grant of licence, according to sales tax authorities, -Respondent started clearing the same product as "Syntholic Synthetic Clear Resin" with intent to avoid payment of central excise duty and sales tax thereon. -Respondent impugned the notice and demand of duty by the sales tax heirarchy and the dispute in the earlier round of litigation was resolved in C.P.L.A. No.279K of 1996 in which the case was remanded to the Deputy Collector11, Central Excise and Sales Tax, Karachi with direction to decide the matter afresh after getting the -Respondent's product analysed by a…

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