Commissioner of C. Ex. Vs. Ashok Fashion Ltd. - Court Judgment

Excerpt:

.....central excise act, 1944 was unlawful, when section 3 of the additional duties act is expressive enough to make all provisions of central excise act and rules applicable, if they are 'in relation to' the levy and - collection of duties of excise?" the question involved is in respect of whether the department would be right in imposing penalty for violations of additional duties of excise (goods of special importance) act, 1957 under the provisions of central excise act. under the similar circumstances in the case of cce v.subhash textile and. ors. - 2000 (38) rlt 1142, the tribunal has referred the case for the opinion of the hon'ble gujarat high court.therefore the following question has been referred to the high court of gujarat: - "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 though they are liable to additional duty of excise only?" 2. as this case is identical to that of subhash.....

Judgment:

1. 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 Section 3 of the Additional Duties Act is expressive enough to make all provisions of Central Excise Act and Rules applicable, if they are 'in relation to' the levy and - Collection of duties of excise?" The question involved is in respect of whether the department would be right in imposing penalty for violations of Additional Duties of Excise (Goods of Special Importance) Act, 1957 under the provisions of Central Excise Act. Under the similar circumstances in the case of CCE v.Subhash Textile and. Ors. - 2000 (38) RLT 1142, the Tribunal has referred the case for the opinion of the Hon'ble Gujarat High Court.

Therefore the following question has been referred to the High Court of Gujarat: - "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 though they are liable to additional duty of excise only?" 2. As this case is identical to that of Subhash Textile & Ors. case, I allow the RA and refer the matter to the Gujarat High Court for its opinion.