Penalty and confiscation require an express statutory provision; absent one, no penal action lay against manmade fabrics.

In the absence of any specific penal provision under section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation and penalty could not be imposed on manmade fabrics liable to additional duty of excise. The court followed the cited precedent that penalty is unavailable where the governing statute does not expressly create a penal enabling provision. The referred question was answered against the Revenue and in favour of the assessee, with confiscation and penalty held inapplicable.

---

---

Issues: Whether, in the absence of any specific penal provision under section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation and penalty could be imposed on manmade fabrics liable to additional duty of excise.

Analysis: The question stood covered by the cited precedent holding that penalty cannot be imposed where the governing statute does not contain a specific enabling penal provision. No contrary authority was shown on behalf of the Revenue, and the referred question was required to be answered consistently with that settled position.

Conclusion: The question was answered against the Revenue and in favour of the assessee; confiscation and penalty were held not to be applicable in the absence of a specific penal provision.

---