ITEHAD CHEMICALS vs ISLAMIC REPUBLIC OF PAKISTAN, Through Additional
This matter arises from a petition for leave to appeal filed by Itehad Chemicals against the Islamic Republic of Pakistan. The core legal questions for examination involve the interpretation and consistent application of Section 4 of the Central Excises and Salt Act, 1944, particularly in light of department demand notices and previous leave granted in similar matters. The Supreme Court granted leave to appeal to examine these questions concerning excise duty construction and consistency, requiring security in the sum of Rs. 5,000. The holding of the court is limited to the grant of leave to appeal to thoroughly examine the legal contentions raised regarding statutory construction by the tax department.
- Whether the department's construction of section 4 of the Central Excises and Salt Act, 1944, has been consistent in view of the Deputy Collector's demand notices?
- On what legal questions does the Supreme Court grant leave to appeal regarding excise duty assessments?
- Section 4, Central Excises and Salt Act 1944
ORDER
SHAFIUR RAHMAN, J.---Leave to appeal is granted to examine, inter alia, the following questions:-
(1) The question of law on which leave to appeal has already been granted in The Electric Lamp Manufacturers of Pakistan v. The Assistant Collector of Central Excise and Land Customs and others (1986 SCMR 604).
(2) Whether the department's construction itself of section 4 of the Central Excises and Salt Act, 1944, has not been consistent in view of the Deputy Collector's demand notices, in case of Glass sheet cases (Placed on record)?
2. Security Rs.5,000.