https://www.taxtmi.com/caselaws?id=48364 Penalty, confiscation and redemption fine under the Central Excise Act could not be sustained by invoking Section 3(3) of the Additional Duties Act. The High Court noted that the issue was already covered by earlier Gujarat High Court and Supreme Court decisions, and held that the Central Excise Act and Rules could not be applied in the manner attempted to justify such levy. The question was answered in favour of the assessee and against the Revenue. 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 Penalty, confiscation and redemption fine under the Central Excise Act could not be sustained by invoking Section 3(3) of the Additional Duties Act. The High Court noted that the issue was already covered by earlier Gujarat High Court and Supreme Court decisions, and held that the Central Excise Act and Rules could not be applied in the manner attempted to justify such levy. The question was answered in favour of the assessee and against the Revenue. Case-Laws Central Excise Tue, 22 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48364