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Southern Cross Cement Corp., vs. Cement Manufacturers Association of the Philippines (CMAP) [SEPARATE OPINION, PANGANIBAN, J.]

SOUTHERN CROSS CEMENT CORPORATION, Petitioner, versus CEMENT MANUFACTURERS ASSOCIATION OF THE PHILIPPINES, THE SECRETARY OF THE DEPARTMENT OF TRADE AND INDUSTRY, THE SECRETARY OF THE DEPARTMENT OF FINANCE and THE COMMISSIONER OF THE BUREAU OF CUSTOMS, Respondents. [SEPARATE OPINION, PANGANIBAN, J.]

G.R. No. 158540 | 2005-08-03

SEPARATE OPINION 
(Concurring and Dissenting) 
 
PANGANIBAN, J.: 
 
"As a co-equal body, the judiciary has great respect for determinations of the Chief Executive or his subalterns, especially when the legislature itself has specifically given them enough room on how the law should be effectively enforced."[1] 
 
Once again, this Court is faced with a controversy that ultimately affects the economic life of the country. While on its face, the problem appears to be merely one of legal construction of a statute, its consequences and implications dig deep into the ability and power of the Executive...