2008 (1) TMI 409

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....his reference at the instance of the Commissioner of Central Excise, raises following question of law. "Whether the levy of penalty and confiscation under Central Excise Act, 1944 was unlawful when Section 3(3) of the Additional Duties Act is expressive enough to make all provisions of Central Excise Act, and Rules applicable, if they are in relation to the levy and collection of duties of exci....