https://www.taxtmi.com/caselaws?id=95363 Whether Central Excise Act provisions on confiscation, penalties and fines in lieu of confiscation apply to man-made fabrics chargeable only to additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 depends on the scope of the provision making Central Excise Act and Rules applicable in relation to levy and collection of additional duties. The legal question was referred to the High Court for an authoritative opinion because the Additional Duties Act contains no express penal provisions. en-us Tue, 02 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95363 Whether Central Excise Act provisions on confiscation, penalties and fines in lieu of confiscation apply to man-made fabrics chargeable only to additional duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 depends on the scope of the provision making Central Excise Act and Rules applicable in relation to levy and collection of additional duties. The legal question was referred to the High Court for an authoritative opinion because the Additional Duties Act contains no express penal provisions. Case-Laws Central Excise Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95363