1. JUDGMENT: AJMAL MIAN, J.~ 1 The main grievance of the petitioner is that the respdndent/department is charging Excise Duty on two basis, 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 basis. We would, therefore, allow the petition to the extent of declaring that the respondent/department will be entitled to either charge excise duty on the basis of production capacity or on the basis of actual production, either of the two.
2. 2 The petition stands disposed of in the above terms with no order as to costs.