Full Judgment
3. The departmental representative points out that in the light of the Tribunal's order in applications E/RA-111 to 118/99, dated 9-2-2000 in CCE v. Subhash Textiles and Ors. The Tribunal in the earlier order had referred the question on an identical issue to Gujarat High Court. We note that the reference that was made to the Gujarat High Court was on the basis that earlier an identical question had been referred on an order passed by that High Court directing such reference. These considerations will not apply to the facts before us. The appellants before the Tribunal are residents in Maharashtra subject to the jurisdiction of the Bombay High Court. Therefore the fact of the earlier reference having been made to the Gujarat High Court will not by itself dictate reference to be made in these matters. Nevertheless, since the Gujarat High Court had come to an opinion that there was a question of law which was required to be referred to, and that question being identical with that arise in these proceedings we are of the view that it should be appropriate to refer the question. Accordingly the following question may be referred to the Bombay High Court.
"Whether in absence of any specific penal provisions in Section 3(3) of the Additional Duties of 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 would apply even when they are not liable to duty under that Act?" 4. The registry may draw up statement of the case and send the papers to the High Court.