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<h1>High Court dismisses Department's appeal on excise duties, citing lack of statutory provisions.</h1> The High Court rejected the Department's reference against the Appellate Tribunal's order, stating that no provisions for confiscation and penalty existed ... Reference to High Court The Department sought reference to the High Court against the Order No. 5/CB/95-WRB, dated 11-10-1995, passed by the Appellate Tribunal CEGAT, Mumbai. The reference was sought on the validity of the interpretation of the pre-amended provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The law was subsequently amended, and it was held that no provisions for confiscation and imposition of penalty existed under the Additional Duty of Excise (Goods of Special Importance) Act, 1957. The Reference application was rejected as there was no issue of law requiring a decision by the High Court.