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2015 (10) TMI 681 - HC - Central ExciseLevy of additional duty of excise - 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 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 decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Ahmedabad v. Orient Fabrics (P) Ltd. reported in (2003 (11) TMI 75 - SUPREME COURT OF INDIA) as well as the decision of the Division Bench of this Court in the case of Commissioner of Central Excise and Customs, Ahmedabad v. Aspiaf Textile Mills reported in [2008 (1) TMI 409 - HIGH COURT OF GUJARAT AT AHMEDABAD]. - Decided in favour of assessee.
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