https://www.taxtmi.com/caselaws?id=44136 Penalty and confiscation under the Central Excise Rules could not be applied to additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 because section 3(3) incorporated the central excise machinery only for levy and collection, with limited reference to refund and exemption. The Court held that penal and confiscatory liabilities are distinct from collection machinery and require clear, express legislative authority; they cannot be created by implication or broad construction. On that basis, the show cause notices were quashed insofar as they proposed confiscation and penalties. en-us Mon, 30 Sep 1991 00:00:00 +0530 Tue, 09 Dec 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44136 Penalty and confiscation under the Central Excise Rules could not be applied to additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 because section 3(3) incorporated the central excise machinery only for levy and collection, with limited reference to refund and exemption. The Court held that penal and confiscatory liabilities are distinct from collection machinery and require clear, express legislative authority; they cannot be created by implication or broad construction. On that basis, the show cause notices were quashed insofar as they proposed confiscation and penalties. Case-Laws Central Excise Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44136