Amendment in Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Central Excise - 28/28/94-CX

Amendment in Additional Duties of Excise (Goods of Special Importance) Act, 1957 Circular No. 28/28/94-CX Dated 8-3-1994 [From F.No. 67/3/91-CX.1 (Pt.)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Amendment in Additional Duties of Excise (Goods of Special Importance) Act, 1957 In continuation of this Department's letter of even number, dated 21-7-1993 it is informed that vide sub-clause (a) of clause 63 of the Finance Bill, 1994, Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has been proposed to be amended so as to explicitly provide that the provisions of the Central Excise Act and Rules made thereunder relating to Offences and Penalties shall be applicable in respect of this Act also. This amendment will come into force from the date on which the Finance Bill, 1994, receives the assent of the President. 2. It may please be noted that this amendment has been done to make it clear that the provisions of the Central Excise Act and Rules relating to Offences and Penalties will be applicable under the Additional Duties of Excise Act also. Moreover, this has been done without prejudice to the department's stand in the SLP pending in the Supreme Court that even as of now penalty and fine is imposable in terms of the present provisions of the Section 3(3) of the Additional Duties of Excise Act.