609 Manufacturers (Pvt) Ltd vs L.K.G.Gunawardena – CA WRIT/242/2015-2016

In the case between 609 Manufacturers (Pvt) Ltd (Petitioner) and L.K.G. Gunawardena, The Commissioner General of Excise, and others (Respondents), the court addressed whether the Petitioner was entitled to relief by way of Writs of Certiorari and Mandamus to quash Excise Notification No. 937 and reinstate Notification No. 878. The issues included whether the Petitioner’s use of rectified spirits in manufacturing air freshener for export qualified as “liquor” under the Excise Ordinance, the legality of administrative discretion exercised in changing excise duty requirements, and the existence of a legitimate expectation based on prior administrative practices. It was determined that the Petitioner did not come within the legal scope of the relevant notifications and that no enforceable legi