https://www.taxtmi.com/caselaws?id=76721 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. en-us Tue, 23 Mar 2010 00:00:00 +0530 Wed, 14 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76721 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. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76721