https://www.taxtmi.com/caselaws?id=170194 The Court ruled that the provision of sub-section (3) of the Additional Duties of Excise Act did not incorporate penal provisions from the Central Excise Act. This decision was based on the precedent set by the Apex Court in a previous case, which clarified that penalties were not automatically applicable under the Additional Duties of Excise Act. The Court concluded that the controversy was conclusively resolved by the previous judgment, affirming that penalties were not triggered for non-payment of duty under the Additional Duties of Excise Act. en-us Wed, 22 Dec 2010 00:00:00 +0530 Tue, 19 May 2015 17:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170194 The Court ruled that the provision of sub-section (3) of the Additional Duties of Excise Act did not incorporate penal provisions from the Central Excise Act. This decision was based on the precedent set by the Apex Court in a previous case, which clarified that penalties were not automatically applicable under the Additional Duties of Excise Act. The Court concluded that the controversy was conclusively resolved by the previous judgment, affirming that penalties were not triggered for non-payment of duty under the Additional Duties of Excise Act. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170194