2000 (2) TMI 108

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....tarama Reddi, J.]. - In these applications under Sec. 35G(3) of the Central Excise Act, the Revenue seeks reference of the following question of law (framed by the learned Standing Counsel) : Whether the penalty provisions of the Central Excise Act, 1944 are applicable to the administration of Central Excise Duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 or n....

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.... the liability for penalty, the penalty cannot be levied under the C.S.T. Act by reading the provisions of local Sales Tax Act. The ratio in Khemka's case applies afortiori to the construction of the provisions of Additional Duties of Excise Act wherein it is laid down that the provisions of the Central Excise Act shall as far as may be, apply in relation to the "levy and collection of additional ....