1996 (4) TMI 287

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..... reference to the High Court against the Order No. 5/CB/95-WRB, dated 11-10-1995, passed by this Bench. 2. The reference sought for is on the validity of the interpretation giving by the Bench, in relation to the pre-amended provisions of Additional duties of Excise (Goods of Special Importance) Act, 1957. 3. Heard Shri K.M. Mondal, the Ld. SDR. 4. Considering the submissions, it .....

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..... y in relation to the levy and collection of the duties of Excise on the goods specified in sub-section (1)". The distinction is obvious and when the law has been amended subsequently and when the aims and objects do not reflect that amendment as carried out is only by way of clarification, it has to be held that no provisions for confiscation and imposition of penalty in relation to the demands u .....

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