https://www.taxtmi.com/caselaws?id=265406 The High Court of Gujarat ruled in favor of the assessee, holding that man-made fabrics attracting additional duty of excise are not subject to penal provisions of confiscation and penalty under the Central Excise Tariff Act. The Court relied on previous decisions, including a Supreme Court ruling and a Division Bench decision of the Gujarat High Court, which established that such fabrics are not to be treated similarly to other excisable goods. The judgment provided a clear resolution to the issue raised by the Central Excise Department, aligning with established legal principles from higher courts. en-us Wed, 02 Jul 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265406 The High Court of Gujarat ruled in favor of the assessee, holding that man-made fabrics attracting additional duty of excise are not subject to penal provisions of confiscation and penalty under the Central Excise Tariff Act. The Court relied on previous decisions, including a Supreme Court ruling and a Division Bench decision of the Gujarat High Court, which established that such fabrics are not to be treated similarly to other excisable goods. The judgment provided a clear resolution to the issue raised by the Central Excise Department, aligning with established legal principles from higher courts. Case-Laws Central Excise Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265406