2009 (7) TMI 91

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.... this Court by the Customs, Excise and Gold (Control) Appellate Tribunal :- "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 confiscation and penalty as is the case with all other excisable goods finding men....

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...., which has given rise to the present references. The view taken by the Delhi High Court in Pioneer Silk Mills Private Limited V/s. Union of India (Supra) has been approved by the Apex Court in Collector of Central Excise, Ahmedabad V/s. Orient Fabrics Private Limited, 2003 (158) ELT 545 (SC). Even otherwise, the Apex Court in Commissioner of Central Excise, Coimbatore V/s. Elgi Equipments L....