ORDER

This? ?petition? ?under? ?Article? ?199? ?of? ?the? ?Constitution? ?of? ?Islamic? ?Republic? ?of? ?Pakistan,? ?1973? ?has? ?been? ?filed? ?by? ?Adil? ?Beverage? ?Company? ?(Pvt.)? ?Limited? ?which? ?is? ?manufacturer? ?of? ?foreign? ?brands,? ?soft? ?drinks.? ?The? ?Central? ?Board? ?of? ?Revenue? ?by? ?virtue? ?of? ?Notification? ?bearing? ?No.? ?338(K)/66,? ?dated? ?7? ?4? ?1966? ?in? ?purported? ?exercise? ?of? ?its? ?powers? ?under? ?rule? ?53? ?of? ?the? ?Central? ?Excise? ?Rules,? ?1944? ?specified? ?that? ?all? ?manufacturers? ?shall? ?maintain? ?daily? ?stock? ?account? ?of? ?the? ?raw? ?material.? ?Underneath? ?the? ?notification,? ?one? ?of? ?the? ?notes? ?given? ?require,? ?a? ?separate? ?record? ?to? ?be? ?maintained? ?of? ?bottles,? ?'crown? ?corks? ?and? ?other? ?raw? ?material.2.? ?The? ?case? ?of? ?the? ?petitioner? ?is? ?that? ?since? ?the? ?crown? ?corks? ?is? ?not? ?raw? ?material? ?for? ?production? ?of? ?irriated? ?water? ?but? ?is? ?a? ?packing? ?material,? ?the? ...