2010 (3) TMI 261 - HC - Central Excise

Penalty - Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Whether in the absence of any specific penal provision of section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the provisions of relating to the confiscation and imposition of penalty are applicable to Manmade fabrics which are excisable goods finding mention in the schedule to the Central Excise & Tariff Act, 1944, though they are liable to additional duty of excise Held that penalty in the absence of specific provision cannot be imposed.

Summary

The High Court of Punjab & Haryana addressed a question regarding the applicability of penalty provisions to manmade fabrics under the Additional Duties of Excise Act. The court referred to a previous case and concluded that penalty cannot be imposed without a specific provision. The judgment was delivered on March 23, 2010.