2008 (1) TMI 409 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad ruled that the levy of penalty and confiscation under the Central Excise Act, 1944, using the provisions of Section 3(3) of the Additional Duties Act, is unlawful. The judgment favored the respondent-assessee and dismissed the reference made by the Commissioner of Central Excise.