https://www.taxtmi.com/caselaws?id=83848 The Tribunal set aside the confiscation and penalty imposed on fabric processors for short-levy of duty and false entries, citing a Delhi High Court judgment that penal provisions must be explicit and cannot be implied. The Court emphasized that the Central Excise Act's provisions for penalty do not automatically apply to the Additional Duties Act. The Court rejected the Revenue's argument and found no need to refer the matter to the High Court, as the issue had been settled by previous judgments. en-us Mon, 28 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83848 The Tribunal set aside the confiscation and penalty imposed on fabric processors for short-levy of duty and false entries, citing a Delhi High Court judgment that penal provisions must be explicit and cannot be implied. The Court emphasized that the Central Excise Act's provisions for penalty do not automatically apply to the Additional Duties Act. The Court rejected the Revenue's argument and found no need to refer the matter to the High Court, as the issue had been settled by previous judgments. Case-Laws Central Excise Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83848