Penalty provisions cannot be imported without express statutory authority under the Additional Duties of Excise scheme.

The Central Excise Act, 1944 could be applied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 only to the extent necessary for levy and collection of duty; penalty was not part of that limited incorporation. In the absence of an express provision creating penalty liability under the 1957 Act, the penalty provisions of the Central Excise Act could not be imported, because penalty requires clear statutory authority. No arguable question of law arose for reference.

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Issues: Whether the penalty provisions of the Central Excise Act, 1944 are applicable to proceedings under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and whether any referable question of law arose.

Analysis: The statutory scheme made the Central Excise Act applicable only so far as necessary for the levy and collection of additional duty. Penalty was not treated as part of levy and collection, and in the absence of a specific provision creating liability for penalty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the penalty provisions of the Central Excise Act could not be imported. The reasoning was supported by the principle that penalty cannot be imposed without an express statutory foundation.

Conclusion: The penalty provisions of the Central Excise Act, 1944 do not apply to the administration of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and no arguable question of law arose for reference.

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