2015 (10) TMI 681

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..... nfiscation and penalty as is the case with all other excisable goods finding mention in the schedule to the Central Excise Tariff Act, 1985 - Held that:- When all these references are taken up for final hearing, Shri Bhatt, learned advocate appearing on behalf of the Department has fairly conceded that the issue/question referred to this Court is squarely covered against the Revenue by the decisio .....

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..... bunal to consider the following question of law. Whether the man-made fabrics which are excisable goods on which additional duty of excise is payable in terms of section 3(2) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, shall also attract penal provisions of confiscation and penalty as is the case with all other excisable goods finding mention in the schedule to the .....

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..... he case of Orient Fabrics (P) Ltd. (supra) and in the case of Aspiaf Textile Mills (supra). The question which is referred to this Court is now not res integra in view of the aforesaid two decisions, one of the Hon'ble Supreme Court and the another of Division Bench of this Court. 5. Under the circumstances, the question referred to this Court is answered against the Revenue and in favour o .....

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