2001 (11) TMI 850

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....spondent. [Order]. - The captioned reference applications seek reference under Sec. 35(G)(1) of the Central Excise Act the following question of law to the Hon'ble Gujarat high Court : "In a case where goods were chargeable to Additional duties of Excise (Goods of Special Importance) Act, 1957, (for short 'the Additional Duties Act'), whether the imposition of penalty and levying of fine ....

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....reference to the Maheshwari Mills' case for deciding the appeals was not relevant the levy of duty under the Textiles Act, not under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. However, the Gujarat High Court has allowed the reference application of the department in the case of M/s. Gomti Processors. Hence, following the said order, I refer the above question of law f....