https://www.taxtmi.com/caselaws?id=96261 The Tribunal treated an identical question of law on the applicability of penalty and confiscation provisions to goods covered by the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as fit for reference. Noting that the Gujarat High Court had already taken that view in another matter, and that the assessees were within the Bombay High Court's jurisdiction, it declined final adjudication and referred the question to the jurisdictional High Court for decision. en-us Wed, 28 Jun 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96261 The Tribunal treated an identical question of law on the applicability of penalty and confiscation provisions to goods covered by the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as fit for reference. Noting that the Gujarat High Court had already taken that view in another matter, and that the assessees were within the Bombay High Court's jurisdiction, it declined final adjudication and referred the question to the jurisdictional High Court for decision. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96261