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TMI Blog1985 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Chandigarh under his order dated 24-12-1981 ordered confiscation of 39 pieces of dyed man-made fabrics giving an option for redemption on payment of fine of Rs. 20,000/- and also demanded duty under Rule 9(2) of the Central Excise Rules on - (1) 10 pieces of man-made fabrics measuring 490 Sq. mtrs. relating to lot No. 562 valued at Rs. 4,655.00; (2) 33 pieces of man-made fabrics measuring 1616 Sq. mtrs. relating to lot No. 465 (15 pieces) and No. 599 (18 pieces) valued at Rs. 30,623.20. and further imposed a penalty of Rs. 1 lakh. On appeal the Central Board of Excise and Customs under order dated 24-6-1982 reduced the redemption fine to Rs. 10,000/- and the penalty to Rs. 15,000/- but confirmed the order of the Collector otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty. 10 pieces pertaining to lot No. 562 were found to have been removed without payment of duty. The explanation here is that this would be part of the 70 pieces found without lot numbers. This explanation is also merely fanciful and without basis. In these circumstances the findings of the Collector upheld by the Board regarding contraventions of several excise provisions are to be upheld. 3. But Shri Bhangoo contends that the orders relating to confiscation, with option for redemption, were in any event not valid. He points out that the additional duty of excise, which alone is in issue in the present proceedings, was payable under the Additional Duties of Excise (Goods of Special Importance) Act, 58/1957. Section 3(3) thereof read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat assistance in resolving this dispute would be available from the observations of the Supreme Court in Commissioner of Income Tax, Andhra Pradesh v. M/s. Bhikaji Dadabhai Company [1961 (3) S.C.R. 923]. 6. Section 13(1) of the Finance Act, 1950 (so far as it is material) provided If immediately before the 1st day of April 1950, there is in force in any part B State ...... any law relating to income-tax or super-tax .... that law shall cease to have effect except for the purposes of the levy, assessment and collection of income-tax and super-tax in respect of any period not included in the previous year for the purposes of assessment under the Indian Income-tax Act, 1922. The question at issue in the said decision was whether on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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