1996 (4) TMI 287 - AT - Central Excise

Summary

The Department sought reference to the High Court against the Order No. 5/CB/95-WRB, dated 11-10-1995, passed by the Appellate Tribunal CEGAT, Mumbai. The reference was sought on the validity of the interpretation of the pre-amended provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The law was subsequently amended, and it was held that no provisions for confiscation and imposition of penalty existed under the Additional Duty of Excise (Goods of Special Importance) Act, 1957. The Reference application was rejected as there was no issue of law requiring a decision by the High Court.