https://www.taxtmi.com/caselaws?id=34598 The Gujarat High Court ruled that Man Made Fabrics falling under Section 3(2) of the Additional Duties of Excise Act, 1957, are not subject to confiscation and penalty provisions as with other excisable goods. The Court considered past decisions and the prospective application of legal provisions, ultimately deciding in favor of the assessee against the revenue. This judgment provides clarity on the penal provisions applicable to Man Made Fabrics, ensuring a consistent interpretation of the law and emphasizing the dissemination and implementation of the decision. en-us Tue, 14 Jul 2009 00:00:00 +0530 Mon, 21 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34598 The Gujarat High Court ruled that Man Made Fabrics falling under Section 3(2) of the Additional Duties of Excise Act, 1957, are not subject to confiscation and penalty provisions as with other excisable goods. The Court considered past decisions and the prospective application of legal provisions, ultimately deciding in favor of the assessee against the revenue. This judgment provides clarity on the penal provisions applicable to Man Made Fabrics, ensuring a consistent interpretation of the law and emphasizing the dissemination and implementation of the decision. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34598