2000 (2) TMI 108 - HC - Central Excise

Summary

The High Court dismissed the reference applications under Sec. 35G(3) of the Central Excise Act, stating that penalty provisions of the Central Excise Act do not apply to the administration of Central Excise Duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The Tribunal's decision was based on the absence of specific penalty provisions in the latter Act, which was supported by a Supreme Court ruling. Therefore, no arguable question of law was found, and the reference applications were dismissed.