https://www.taxtmi.com/caselaws?id=85610 Under the pre-amended Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation and penalty were not available in relation to demands of additional duty because the earlier text referred only to refund and exemption. The 1994 amendment expressly introduced offence and penalty language, and it was treated as a substantive enlargement rather than a merely declaratory change. On that basis, the pre-amended provision could not be read as already containing those liabilities, and no substantial question of law arose for reference to the High Court. The request for reference was rejected. en-us Fri, 12 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85610 Under the pre-amended Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation and penalty were not available in relation to demands of additional duty because the earlier text referred only to refund and exemption. The 1994 amendment expressly introduced offence and penalty language, and it was treated as a substantive enlargement rather than a merely declaratory change. On that basis, the pre-amended provision could not be read as already containing those liabilities, and no substantial question of law arose for reference to the High Court. The request for reference was rejected. Case-Laws Central Excise Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85610