Messrs ASHRAF SUGAR MILLS LTD. VS GOVERNMENT OF PAKISTAN

2004 P T D 1178

[Supreme Court of Pakistan]

Present: Sh. Riaz Ahmad, C.J. and Karamat Nazir Bhandari, J

Messrs ASHRAF SUGAR MILLS LTD. and others

Versus

GOVERNMENT OF PAKISTAN and others

Civil Petitions Nos. 1356-L to 1359-L, 1404-L to 1416-L, 1447-L, 1448-L, 1457-L, 1458-L, -1468-L, 1508-L and 1540-L of 2002, decided on 10/02/2003.

Central Excises Act (I of 1944)-----

----Ss. 3, 3-C & 12-A---Constitution of Pakistan (1973), Art. 185(3)-- Leave to appeal was granted by Supreme ,Court to consider the effect of its judgments delivered in the cases reported as Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan (1992 SCMR 1652) and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd. (2000 SCMR 1266).

Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan 19-92 SCMR 1652 and Collector Customs/Central Excise, Government of Pakistan v. Bawany Sugar Mills Ltd. 2000 SCMR 1266 ref.

Ali Ahmed Awan, Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioners (in C. Ps. Nos. 1356-L to 1359-L of 2002).

K.M. Virk, Advocate Supreme Court and M.A. Qureshi, Advocate-on-Record for Petitioners (in C.Ps. Nos. 1404-L to 1416-L of 2002).

Shahid Karim, Advocate Supreme Court and Mahmudul Islam, Advocate-on-Record for Petitioners (in C.Ps. Nos. 1447-L and 1448-L of of 2002).

Izharul Haque, Advocate Supreme Court and Tanvir Ahmed, Advocate-on-Record for Petitioners (in C.Ps. Nos. 1457-L, 1458-L, 1468-L. 1508-L of 2002).

Sheikh Salahuddin, Advocate-on-Record for Petitioner (in C.P. No. 1540-L of 2002).

Sh. Maqbool Ahmad, Advocate Supreme Court and C.M. Latif, Advocate-on-Record for Respondents (In C. Ps. Nos. 1405-L, 1410-L, 1414-L to 1416-L and 1508-L of 2002).

Tariq Aziz, Advocate Supreme Court for Respondent (in C.P. No. 1407-L of 2002).

Date of hearing: 10th February, 2003.

ORDER

SH. RIAZ AHMAD, C. J.---The impugned judgment is being assailed both by the petitioners as well as the Government of Pakistan. The precise question requiring authoritative determination is the effect of two judgments delivered by this Court in the cases reported as. Messrs Army Welfare Sugar Mills Ltd. v. Federation of Pakistan (1992 SCMR 1652) and Collector Customs/Central Excise, Government of Pakistan Bawany Sugar Mills Ltd. (2000 SCMR 1266). In this view of the matter we grant leave to appeal in these cases. Since a short question is involved, therefore, office is directed to fix these appeals within four months at Islamabad.

S.A.K./A-408/LLeave granted