2001 (11) TMI 850 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed a reference application seeking clarification on the imposition of penalty under the Central Excise Act when goods were chargeable to the Additional Duties of Excise Act. The Tribunal held that penalty cannot be levied in such cases, following a judgment of the Delhi High Court. The reference application was allowed, and the case was referred to the Gujarat High Court for opinion.