2001 (1) TMI 316

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..... for the Respondent. [Order]. - The RA has been filed requiring the Tribunal to take the following question of law :- "In a case where goods were chargeable to Additional Duties of Excise (Goods of Special Importance) Act, 1957 (for short 'the Additional Duties Act'), whether the imposition of penalty and levying of fine in lieu of confiscation under Central Excise Act, 1944 was unlawful, when .....

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..... Excise (Goods of Special Importance) Act, 1957, the provisions relating to confiscation and imposition of penalty are applicable to man-made fabrics which are 'excisable goods' finding mention in Schedule to the Central Excise Tariff Act, 1985 though they are liable to additional duty of excise only?" 2. As this case is identical to that of Subhash Textile & Others case, I allow the RA and r .....

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