' SAIDUZZAMAN SIDDIQUI, C.J.---The petitioners are seeking leave to appeal against the judgment of the learned Judge in Chambers of Lahore High Court, Lahore, dated 15-9-1999 whereby the learned Judge accepted Writ Petition N 3.15188 of 1999 filed by respondents and declared the letters, dated 12-6-1999 and 4-8-1999 issued by the petitioners as without lawful authority and of no legal effect.
2. In seeking leave to appeal, the learned counsel for the petitioners contended that the learned Judge in Chambers failed to consider that the fixation of the retail price and its determination for the purpose of the recovery of taxes was a question or fact which could only be determined on the basis of the evidence. It is further contended by the learned counsel for the petitioners that the respondent invoked the jurisdiction of the High Court under Article 199 of the Constitution for seeking decision on a question of fact without exhausting the statutory remedies available under the Central Excises Act, 1944 (hereinafter to be referred as 'the Act'). It is contended that the order passed by the Collector of Central Excise impugned in the petition, was appealable under section 35-B of the Act, before the Appellate Tribunal and if the respondents still felt dissatisfied, he could approach the High Court under section 36-C of the Act. The contentions raised by the learned counsel require examination and we, accordingly, grant leave to appeal in the case .
' The petitioners have filed an application for grant of stay. Notice of this application be issued to the respondents for a date in office.