CCE, JAIPUR-II Vs. M. TEX PROCESSORS

JUDGEMENT

(1.) THE Revenue filed this reference application referring the following question of law to the Hon'ble High Court for their valuable opinion:

(2.) LD . DR, appearing on behalf of the Revenue, submits that the Tribunal has erred in holding that there is no mandate in the Additional Duties (Goods of Special Importance) Act for confiscation and imposition of penalties and that the Central Excise Act and Rules made thereunder cannot be imported in the Additional Duties Act for the purpose of imposition of penalty. He submits that levy and collection of duty includes the provisions relating to offences and penalties, confiscation and procedure relating to offences, as without such enabling enforcement provisions, levy and collection would not remain possible under all circumstances. He, therefore, prays that the Reference Application be allowed.

(3.) HEARD both sides.