Law: Central Excise Rules, 1944

Section: 10

(Central Excise Rules, 1944)]......Rr 10 & 13---S.R.O. 547(I)/96, dated 1-7-1996---Central Excises Act (I of 1944), Ss. 35(c) & 36(c)---Constitution of Pakistan (1973), Art. 185(3)---Excisable goods exported without payment of duty--Limitation for recovery of evaded duty;--Export related to period from 2-4-1998 to 6-11-1998---Show-cause notice was issued on 21-5-1999--Plea of petitioner was that claim of respondent was time-barred--­Validity ---Such plea though raised in appeal was neither pressed before Tribunal nor was raised before High Court for consideration---Mere taking grounds in appeal would not be deemed to have also been pressed and rejected by Tribunal---Tribunal in its order had mentioned that no other ground was urged---No presumption, thus, could be raised that any such question was raised before Tribunal on behalf of petitioner to be raised before High Court in appeal---Such was a conscious waiver, which was not required to be considered---Supreme Court repelled plea relating to limitation. Pioneer Belting Mills v. Joint Secretary, Ministry of Finance 1983 CLC 784 distinguished. (b) Central Excises Act (I of 1944)--- ----Ss. 35(c) & 36(c)---Special appeal before High Court---Scope---Only question of law arising out of order passed by Tribunal could be raised in appeal before High Court---Where no such question was raised before Tribunal, then same could not be raised before High Court in special excise appeal. (c) Limitation--- ----Question of---Waiver of parties---Duty of Court to take notice of such question---Principles. If question of limitation is not mixed question of law and fact, then notwithstanding the waiver of such question by the parties, the Court must take notice of question of limitation. Poineer Belting Mills v. Joint Secretary, Ministry of Finance PTCL 1983 (CL) 24 fol. (d) Appeal (civil)--- ----Grounds taken in appeal, if not urged, would not be deemed to have been pressed. ORDER MUHAMMAD NAWAZ ABBASI, J.---The petitioner Company is engaged in manufacturing of cement (Portland Cement) under the control of State Cement Corporation. The petitioner exported Portland Cement to Afghanistan with permission of Ministry of…

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