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of <h1>Penal Provisions Excluded for Man-Made Fabrics under Excise Act</h1> The Hon'ble Gujarat High Court held that penal provisions under the Additional Duties of Excise Act are not applicable to man-made fabrics. - 2002 (144) ... Reference to High Court - Confiscation and penalty The Appellate Tribunal CEGAT, Mumbai referred a question to the Hon'ble Gujarat High Court regarding the applicability of penal provisions to man-made fabrics under the Additional Duties of Excise Act. The reference applications were allowed.
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