Law:

Section:

(a) Central Excise Act (I of 1944)--- ---Ss. 2(f) & 3---S.R.O. No. 456(I)/96, dated 13-6-1996---S.R.O. No.685(I)/2001, dated 27-9-2001---Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted by Supreme Court to consider; whether lubricating oil supplied in excess of 10 litres would not be covered by Item No.271.0081 of S.R.O. No.456(I)/96, dated 13-6-1996; and whether levy of central excise duty on bulk by S.R.O. No.685(I)/2001, dated 27-9-2001, was not meant to clarify that the duty thereon was also payable under S.R.O. No.456(I)/96, dated 13-6-1996. (b) Central Excise Act (I of 1944)--- ---Ss. 2(f) & 3---S.R.O. No. 456(I)/96, dated 13-6-1996---S.R.O. No.685 (I)/2001, dated 27-9-2001---Central excise duty, levy of---Mobil oil and lubricating oil packed in bulk---Company was manufacturing and supplying Mobil oil and lubricating oil in bulk---High Court in exercise of constitutional jurisdiction declared such supply exempted from central excise duty---Contention of authorities was that lubricating oil in excess of 10 litres supplied by the company would fall under Item No.2710.0082 of S.R.O. No.456(I)/96, dated, 13-6-1996 and that S.R.O. No.685(I)/2001, dated 27-9-2001, was intended to be a clarification necessitated by an earlier decision of another High Court similar to the one under appeal---Validity---By not challenging the s of other High Courts and instead adding another such heading to bring into the regime lubricating oil in bulk, the authorities had accepted the interpretation placed by the other High Court on the relevant provisions of S.R.O. No.456 (I)/96, dated 13-6-1996---Contention of the authorities based on addition of subheading No.2710.0083 rather supported the case of the Company---Such addition became necessary after the Central Board of Revenue had realized that existing provisions of S.R.O. No.456(I)/96, dated 13-6-1996 did not cover the supply of oil in bulk---If object of new provision was simply to clarify situation already in existence, the same would have been incorporated as explanation to the existing Item No. 2710.0082---Addition of separate Item No.2710.0083 by S.R.O. No.685 (I)/2001, dated 27-9-2001, in…

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