Law: Central Excise Act, (I of 1944)

Section: 3

[Administration of justice.............Authorities appointed to interpret statutory provisions governing a matter, are required to read such provisions properly while deciding matters concerning the application of the same. (b) Central Excises Act (I of 1944)--S. 3 & First Sehed. Item No.02-02-B(a) & (b) read with Exemption B(a)---West Pakistan Pure Food Rules, 1965, R.85---Constitution of Pakistan (1973), Art.199---Constitutional petition---Excise Duty---Levy of---Show-cause notice was issued to petitioners alleging evasion of Excise Duty on Tinned Juices (Grape juices and Orange juices) by paying Duty @ 0.5 % , which they were required to pay @ 5 % of the retail price---Reply of petitioners was not accepted by authorities--­Appeal and revisions filed against such order were dismissed--­Petitioners' contention was that products in question were "Beverages made from Juices" in the manner prescribed under West Pakistan Pure Food Rules, 1965, as such were liable to duty of Paisa 40 per litre--­Validity---Combined effect of Item No.02-O1-B(b) of the Central Excises Act, 1944 and R.85 of West Pakistan Pure Food Rules, 1965, was that beverages prepared from fruit juices in manner prescribed in R.85 would fall within ambit of Para.B(a) of the Act and if not, then the same would fall in Para.B(b) thereof---Products in question were got analysed from Laboratories, which had confirmed the same to the standards prescribed in R.85 of West Pakistan Pure Food Rules, 1965---Authorities had proceeded to act without lawful authority completely ignoring such statutory provisions and followed some directions of Central Board of Revenue, which was against the express letter of the statute---Appellate and revisional Authorities had completely ignored such provisions of law---Constitutional petition was accepted and impugned orders were set aside declaring that products in question were covered by Para.B(a) of Exemption to Item No.02-01B(b) of Schedule of Central Excises Act, 1944 and the Duty had been correctly paid by respondent at the rate prescribed therein. ORDER This petition shall decide Writ Petition No.5662 of 1990 and Writ Petition No.5663 of 1990 as common…

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