2001 (6) TMI 725

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..... -  This is an application for reference under Section 35G(1) of the Central Excise Act, 1944 on the following question of law reads as under : "Whether the Man Made Fabrics which are excisable goods on which Additional Duty of Excise is payable in terms of Section 3(2) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, shall also attract penal provisions of confiscati....

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....td. v. Union of India [1995 (80) E.L.T. 507 (Del.)]. The demand of duty to the extent of Rs. 5,500/- was upheld and remaining amount was set aside and penalty was also set aside. The reference application has been made on the ground that while Central Excise Act, 1944, impose a general levy of excise duty on all goods manufactured and produced, aim of Additional Duties of Excise (Goods of Special ....