1996 (12) TMI 165 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai rejected a reference application seeking clarification on whether Man Made Fabrics attracting Additional Duty of Excise would also face confiscation and penalty. The Tribunal cited previous decisions and held that no reference to the High Court was necessary as the issue had been settled by the Delhi High Court. The reference applications were rejected based on previous Tribunal decisions. (Case citation: 1996 (12) TMI 165 - CEGAT, Mumbai)