' This writ petition calls in question the order of the Assistant Collector, Central Excise and Land Customs, Faisalabad, whereby it was held that the stock of yarn and hard waste held by the petitioner till zero hours of 28-6-1979 would not be exempted from duty in consequence of Notification No. S. R.
0. 555 (1)/79 and Notification No. S. R.
0. 810 (1)/78 and thereby rejected the claim of the petitioner for the refund of the duty already paid on this stock.
2. A finding of fact has been recorded in the impugned order that no stock of hard waste had been declared by the petitioner at zero hours between 26-6-1979 and 28-6-1979. Learned counsel for the petitioner has also frankly conceded before me that this finding has been correctly recorded.
3. The sole grievance now to be adjudicated upon in this writ petition is as to whether the stock of yarn which had been manufactured by the petitioner till zero hours of 28-6-1979 is liable to levy of excise duty. This controversy stands settled by the judgment of this Court in Colony Thal Textile Mills Ltd., Bhakkar District Mianwali v. Assistant Collector, Central Excise and Land Customs, Faisalabad and another (1), wherein it was held that the stocks of yarn which had been produced or manufactured b. a manfacturer till zero hours of 28-6-.979 were continued to be exempted from the excise duty by virtue of Notification No. S. R.O. 810(1)/78, dated 29-6-1978. Learned counsel for the petitioner has also made a statement at the Bar that the judgment of the High Court passed in the said writ petition was also upheld by the Supreme Court and leave to appeal by the government was decilned in C. P. L. A. No. 158/80.
4. In view of the above, the writ petition is accepted to the extent that the collection of excise duty on the stock of yarn manufactured by the petitioner till zero hours of 28-6-1979 is hereby declared as without lawful authority and of no legal effect. In consequence the petitioner shall be entitled to claim the refund of the amount of duty paid by it in respect thereof. The writ petition has not been contested by the opposite party. In these circumstances, there shall be no order as to costs.
(1) PLD 1980 Lab. 377