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2010 (12) TMI 1132 - HC - Central ExciseExtract: ....... Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, prior to its amendment by Section 63(a) of the Finance Act, 1994 did not incorporate by reference the provisions of the Central Excise Act, 1944, relating to confiscation of goods, offences and penalties also. 9. The reference stands disposed of accordingly.
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