https://www.taxtmi.com/caselaws?id=48364 The High Court of Gujarat at Ahmedabad held that the imposition of penalty and confiscation under the Central Excise Act, 1944, through Section 3(3) of the Additional Duties Act is illegal. The court ruled in favor of the respondent-assessee, rejecting the Commissioner of Central Excise's reference. en-us Tue, 22 Jan 2008 00:00:00 +0530 Wed, 04 Aug 2010 11:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48364 The High Court of Gujarat at Ahmedabad held that the imposition of penalty and confiscation under the Central Excise Act, 1944, through Section 3(3) of the Additional Duties Act is illegal. The court ruled in favor of the respondent-assessee, rejecting the Commissioner of Central Excise's reference. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48364