Application of Central Excise offences and penalties extends to the Additional Duties of Excise Act, effective upon presidential assent. The amendment provides that provisions of the Central Excise Act and rules relating to offences and penalties shall apply to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, taking effect from the date the Finance Bill receives presidential assent, thereby aligning enforcement and sanctioning under the Additional Duties Act with the Central Excise offences-and-penalties framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Application of Central Excise offences and penalties extends to the Additional Duties of Excise Act, effective upon presidential assent.
The amendment provides that provisions of the Central Excise Act and rules relating to offences and penalties shall apply to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, taking effect from the date the Finance Bill receives presidential assent, thereby aligning enforcement and sanctioning under the Additional Duties Act with the Central Excise offences-and-penalties framework.
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