IFTIKHAR MUHAMMAD CHAUDHRY, C.J.-Petitioner being aggrieved from the judgment dated 15th August 2003, passed by the High Court of Sindh in Central Excise Appeal No. 35 of 2002, has instituted instant petition for leave to appeal. For convenience contents of the impugned are reproduced herein below:- "By this appeal under Section 36 of the Central Excise Act, 1944, order dated 25.09.2001 passed by the Customs, Central Excise and Sales Tax Appellate Tribunal Bench-ll, Karachi, has been challenged by the appellant. Following two questions have been raised for consideration by this Court.
(1) Whether the Respondent has violated the provision of Section 4(2) of the Central Excise Act, 1944?
(2) Whether the show cause notice issued to the respondent qualify action u/r 10(3) of the Central Excise Rules, 1944?
We have heard the learned counsel for the appellant at length, carefully perused the impugned order passed by the learned Tribunal and other material placed on record. We do not find that the two ' questions reproduced above, arise out of the impugned order. Accordingly there is no substance in this appeal, which is dismissed in limine along with the pending application.
2. Leamed High Court declined to exercise jurisdiction in favour of the petitioner because the questions raised before it were not arising out of the order dated 25th September 2005, as department's case before the Tribunal was that respondent's case is covered under Rule 10 (3) of the Central Excise Rules, 1944.
3. Learned counsel contended that the department had raised the question of law, which was different from the question, which was attended to by the Tribunal being an important question for determination.
4. We are not inclined to subscribe to his view point because under appellate jurisdiction, the High Court had to examine the impugned judgment of the Tribunal, while taking into consideration the questions, answered by it and it had no jurisdiction to dilate upon other questions, which have not been decided by the Tribunal lest it would cause prejudice/injustice to the other side. Thus, we are of the considered opinion that High Court had rightly non-suited the petitioner for the reason mentioned herein above.
Petition is dismissed and leave declined.