Law: Central Excise Act, (I of 1944)

Section: 14

(Central Excises Act (I of 1944)].......S 14---Sales Tax Act (VII of 1990), S.37---Adjudication by Competent Authority---Principles of res judicata---Applicability---Principles of res judicata are applicable to the proceedings under S.14 of Central Excise Act, 1944 and S.37 of Sales Tax Act, 1990---Where the element of formal adjudication (by the Competent Authority) which is the main prerequisite before doctrine of res judicata can be pressed into service is lacking,, principles of res judicata would have no application. (b) Res judicata--- ----Doctrine of---Applicability---Principles---Mere issuance of show-cause notice--- Doctrine of res judicata is of universal application and in fact a fundamental concept in the organization of every jural society---Justice requires that every cause should be once fairly' tried and public tranquillity demands that having been tried once all litigation about that cause should be concluded for ever between those parties---Term "res judicata" signifies that the matter in dispute has been considered and finally settled and the adjudication has a conclusive effect upon the rights determined---Where dispute is yet to be settled which is at its initial stage and merely a show­cause notice has been issued and the prescribed process has just been initiated/commenced, such process cannot be stopped under the garb of doctrine of res judicata---Doctrine of res judicata can only be pressed into service where the matter has been heard, adjudicated and finally decided. Law of Res Judicata by Hukam Chand 1894; Gul Hassan & Co. v. Federation of Pakistan 1995 CLC 1662; Rabat Mahmood v. Tariq Rashid PLD 1993 Kar. 648; Muhammad Anwar v. Messrs Associated Trading Co. Ltd. 1989 MLD 4750 and Mir Afzal v. Qalandar PLD 1976 Azad J&K 26 ref. (c) Constitution of Pakistan (1973)--- ----Art.199---Constitutional petition---Jurisdiction of High Court ---Scope--­Disputed question of fact---Superior Courts should not involve themselves into a thorough probe or in-depth investigation of disputed questions of fact which necessitate taking of evidence---In-depth investigation can conveniently and appropriately be done by the forums available in the…

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