https://www.taxtmi.com/caselaws?id=82322 Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was read to extend the Central Excises and Salt Act, 1944 and its rules, so far as may be, to levy and collection of additional duty. On that broad construction of "in relation to", confiscation provisions for excise contravention and the connected enforcement machinery were treated as part of the levy and collection framework. The same reasoning used in earlier tax authorities on penalty being within assessment, levy and collection supported application of the penalty provisions. The confiscation and penalty provisions were therefore applicable, and the challenge to redemption fine and penalty failed. en-us Sat, 16 Mar 1985 00:00:00 +0530 Mon, 04 Jul 2011 13:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82322 Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was read to extend the Central Excises and Salt Act, 1944 and its rules, so far as may be, to levy and collection of additional duty. On that broad construction of "in relation to", confiscation provisions for excise contravention and the connected enforcement machinery were treated as part of the levy and collection framework. The same reasoning used in earlier tax authorities on penalty being within assessment, levy and collection supported application of the penalty provisions. The confiscation and penalty provisions were therefore applicable, and the challenge to redemption fine and penalty failed. Case-Laws Central Excise Sat, 16 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82322