https://www.taxtmi.com/caselaws?id=94967 For the period before the 1994 amendment, the statutory scheme under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 did not clearly extend the Central Excise penalty and confiscation machinery to irregularities in accounting and documentation. The pre-amendment text was treated as containing a lacuna, so penal consequences could not be imposed merely because the Central Excise Act and Rules were referred to for levy and collection. The later amendment was viewed as clarificatory of the changed position, not as curing the earlier deficiency. Confiscation and penalty were therefore not sustainable for the relevant pre-1994 period. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94967 For the period before the 1994 amendment, the statutory scheme under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 did not clearly extend the Central Excise penalty and confiscation machinery to irregularities in accounting and documentation. The pre-amendment text was treated as containing a lacuna, so penal consequences could not be imposed merely because the Central Excise Act and Rules were referred to for levy and collection. The later amendment was viewed as clarificatory of the changed position, not as curing the earlier deficiency. Confiscation and penalty were therefore not sustainable for the relevant pre-1994 period. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94967