2001 (11) TMI 850

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..... e applications seek reference under Sec. 35(G)(1) of the Central Excise Act the following question of law to the Hon ble Gujarat high Court : 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, .....

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..... ls was not relevant the levy of duty under the Textiles Act, not under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. However, the Gujarat High Court has allowed the reference application of the department in the case of M/s. Gomti Processors. Hence, following the said order, I refer the above question of law for the opinion of the Gujarat High Court. 4. In this case by .....

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