TMI Blog2010 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1957, prior to its amendment by Section 63(a) of the Finance Act, 1994 incorporate by reference the provisions of the Central Excise Act, 1944, relating to confiscation of goods, offences and penalties also? The Court had also directed the Tribunal to forward a statement of case under Section 35H of the Central Excise Act, 1944 (the Act), pursuant to which, the Tribunal has forwarded a statement of case and the reference has been registered as above. 2. Notice was issued on the reference; however, despite a considerable period having elapsed, the respondent is not yet served. 3. However, considering the fact that the controversy involved in the present case stands concluded against the Revenue by a decision of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act). It was urged that the Tribunal, while placing reliance upon a decision of the Delhi High Court in the case of Pioneer Silk Mills Pvt. Ltd. v. Union of India [1995 (80) E.L.T. 507 (Del.)] erred in holding that the penal provisions of the Central Excises and Salt Act, 1944 would not apply to levy and collection of duty under the Additional Duties of Excise Act. 5. As can be seen from the impugned order of the Tribunal, the Tribunal has merely placed reliance upon the decision of the Delhi High Court in the case of Pioneer Silk Mills Pvt. Ltd. (supra) while holding that the penal provisions of Central Excises and Salt Act would not apply to the levy and collection of duty under the Additional Duties of Excise Act. On behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Central Excise Act, 1944 and the Rules framed thereunder. The Court held that a perusal of Section 3 of the Additional Duties of Excise Act shows that the breach of the provision of the said Act has not been made penal or an offence and no power has been given to confiscate the goods. It only provides for application of the procedural provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder. The Court further held that it is no longer res integra that when the breach of the provision of the Additional Duties of Excise Act is penal in nature or a penalty is imposed by way of additional tax, the constitutional mandate requires a clear authority of law for imposition of the same. Article 265 of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
