2001 (6) TMI 725 - AT - Central Excise

Summary

The judgment pertains to an application for reference under Section 35G(1) of the Central Excise Act, 1944 regarding the penal provisions on Man Made Fabrics subject to Additional Duty of Excise. The Tribunal allowed the reference application based on the interpretation of relevant laws and previous judgments. The appeal resulted in upholding a partial demand of duty and setting aside the penalty imposed. The case has been referred to the High Court of Gujarat for opinion.