2002 (2) TMI 805

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..... these two applications for reference the question involved is whether the penal provisions relating to confiscation of goods and imposition of penalty are applicable to man-made fabrics in the absence of any specific penal provisions in Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. I refer the following question for the opinion of the Hon'ble Gujarat Hig .....

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