ORDER

By this Special Federal Excise Reference Application filed against the order of the Tribunal dated 3-4-2008 in Central Excise Appeal No.H-142 of 2005 the following questions said to have .arisen from that order have been proposed for the opinion of this Court:--(i) Whether the learned Appellate Tribunal Bench-I, Karachi has seriously erred in law to conclude that the Honouable Supreme Court of Pakistan in the case of Messrs Shahi Bottlers 1987 SCMR 571 has very categorically ruled that powers conferred under Rule 226(2) of the Central Excise Rules, 1944 can only be exercised by an officers so designated in the Central Excise rules and no one else can either initiate or take action. Whereas it is pertinent to place on record that no such ruling with regard to exercise of powers under Rule 226(2) of the Central Excise Rules, 1944 was given by the Honourable Supreme Court of Pakistan in the said judgment.(ii) Whether the Honourable Customs, Excise and Sales Tax Appellate Tribunal Bench-I,...