2010 (3) TMI 261

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..... nd 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. - 1 of 2005 - - - Dated:- 23-3-2010 - CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTI .....

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..... e assessee submits that the aforementioned question has been answered in Collector of Central Excise, Ahmedabad vs. Orient Fabrics Pvt. Ltd., reported as 2003(158) ELT 545 (SC) , wherein it has been held that penalty in the absence of specific provision cannot be imposed. No contrary law has been cited by the counsel for the Department. In view of the above, this reference is answered in th .....

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