1996 (5) TMI 171

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....oshi, Advocate, for the Respondent. [Order per : P.K. Desai, Member (J)]. - Invoking the provisions of Section 35G of the Central Excises & Salt Act, 1944, the Department has sought for reference on the issue as framed by them, representing to be the issue of law arising out of the Order No. 29CB/95-WRB, dated 20-11-1995 in Appeal No. E/224/88-Bom, where the issue involved was of ordering co....

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....hall also attract penal provisions of confiscation and penalty as in the case with all other excisable goods finding mention in the first Schedule to the Central Excise Tariff Act, 1985." 3. Shri K.M. Mondal, the ld. SDR has submitted that the decision of the Delhi High Court has been challenged before the Supreme Court and need not be taken as a decided case law and decision of the Tribun....

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.... penalty would stand applicable. Accepting that the Section 3(3) of the Additional Duties and Excise (Goods of Special Importance) Act, 1957 has stood amended subsequent to the decision of the Delhi High Court, he pleads, the same have to be taken as merely of a clarificatory nature and not the one filling of the lacuna said to have been left in the said Act, as is reflected from the judgment of t....

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....oneer Silk Mills, discussed at length the relevant provisions specially with reference to ordering confiscation of the goods and imposition of penalty in relation to evasion of the Additional duty of excise and have given the positive finding that those provisions cannot be invoked. There is no stay given by the Supreme Court against the operation of the said order and as such, as on today, the de....