Law:

Section:

Central Excise Act (I of 1944)----S.3-D---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Maintainability---Preliminary objection had been raised by respondent companies that petitioner/the department being a subordinate, could not challenge orders of his superior and in circumstances constitutional petitions were not maintainable---Validity---Impugned decisions were passed pursuant to orders passed by High Court in constitutional petition which were maintained by Supreme Court whereby matter was remanded to Central Board of Revenue to determine specific question after hearing parties concerned---In the beginning of impugned orders, it had been specifically provided that it could be appealed against before Authority which had remanded the case---Even otherwise petitioner-department was custodian of public exchequer and on its move, the vires of impugned orders could be looked into by High Court to determine whether same had been passed fully in line with parameters given by High Court and Supreme Court while remanding case to it---Preliminary objection, about maintainability of constitutional petition was repelled, in circumstances. (b) Central Excise Act (I of 1944)--- ----Ss. 3, 3-D & 12-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Levy of Excise Duty---Exemption---Respondent ­companies had been allowed through the impugned order, refund claim on sole ground that they did not raise prices of beverage goods at the juncture of withdrawal of capacity system and had suffered losses by absorbing excess burden of duties on account of supervised clearance system in their existing prices---Prices of beverage goods, in certain Divisions were increased by different companies after introduction of supervised clearance system, while case of respondent-companies themselves was that they did not raise price of their goods to achieve their targets and had themselves borne the excess of duties and taxes deliberately but impugned orders were silent on the said aspect of case---Sole ground furnished was that there was no price hike of beverage goods after issuance of impugned notification, and thus same could not be made…

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