https://www.taxtmi.com/caselaws?id=46157 A special taxing statute that incorporates another excise law by reference for levy and collection also brings in the related enforcement machinery, including confiscation and penalty, unless a direct inconsistency appears. The Gujarat High Court noted that Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 adopts the Central Excise Act, 1944 and its rules, including provisions on refunds, exemptions, offences and penalties. Because penalty and confiscation are ancillary to assessment and collection, the absence of a separate penal clause in the special Act does not exclude the Central Excise penalty regime. The reference was answered in favour of the Revenue. en-us Tue, 22 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 11:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46157 A special taxing statute that incorporates another excise law by reference for levy and collection also brings in the related enforcement machinery, including confiscation and penalty, unless a direct inconsistency appears. The Gujarat High Court noted that Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 adopts the Central Excise Act, 1944 and its rules, including provisions on refunds, exemptions, offences and penalties. Because penalty and confiscation are ancillary to assessment and collection, the absence of a separate penal clause in the special Act does not exclude the Central Excise penalty regime. The reference was answered in favour of the Revenue. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46157