2009 (7) TMI 91

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....and Gold (Control) Appellate Tribunal :- "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 E....

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....ences. The view taken by the Delhi High Court in Pioneer Silk Mills Private Limited V/s. Union of India (Supra) has been approved by the Apex Court in Collector of Central Excise, Ahmedabad V/s. Orient Fabrics Private Limited, 2003 (158) ELT 545 (SC). Even otherwise, the Apex Court in Commissioner of Central Excise, Coimbatore V/s. Elgi Equipments Limited, (2001) 9 SCC 601 took the view that S....