https://www.taxtmi.com/caselaws?id=45518 The Central Excise Act, 1944 could be applied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 only to the extent necessary for levy and collection of duty; penalty was not part of that limited incorporation. In the absence of an express provision creating penalty liability under the 1957 Act, the penalty provisions of the Central Excise Act could not be imported, because penalty requires clear statutory authority. No arguable question of law arose for reference. en-us Tue, 01 Feb 2000 00:00:00 +0530 Mon, 12 Jul 2010 12:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45518 The Central Excise Act, 1944 could be applied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 only to the extent necessary for levy and collection of duty; penalty was not part of that limited incorporation. In the absence of an express provision creating penalty liability under the 1957 Act, the penalty provisions of the Central Excise Act could not be imported, because penalty requires clear statutory authority. No arguable question of law arose for reference. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45518