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Constitutional Petition No. D-156 of 1978, decided on 27th February, 1984.
---Art. 199--Excise Duty---Double Excise Duty--Imposition, question of Excise Department is charging excise Duty
as well on full capacity of production as well as on actual production-Department, held could charge duty on either of the two bases.
Mansoorul Arfin for Petitioner.
Muhammad Akram Zubairi for Respondents.
Date of hearing: 27th February, 1984.
-The main grievance of the petitioner is that the respondent/department is charging Excise Duty on two bases, namely, on full capacity of production as well as on actual production. There is judgment of a Division Bench of this Court in the case of Dewan Textile Mills Ltd. v. Pakistan and others (Constitutional Petition No. 1538/74, dated 18-11-1976) in which it was held that the excise duty can be levied on one of the two bases We would, therefore, allow the A petition to the extent of declaring that the respondent/department wil be entitled to either charge excise duty on the basis of production capacity or on the bases of actual production, either of the two.
The petition stands disposed of in the above terms with no order as to costs.
M.A.K. Order accordingly.