Supreme Court · 2003 INSC 669 · Decided 25 November 2003
Collector of Central Excise, Ahmedabad v. Orient Fabrics PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 669 · [2003] SUPP. 6 S.C.R. 243
- Case number
- CIVIL APPEAL No. 4914/1997
- Decided
- 25 November 2003
- Bench
- V.N. KHARE, S.B. SINHA, AR. LAKSHMANAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Additional Duties of Excise (Goods of Special Importance) Act, 1957. B S. 3(3) (as stood prior to 1994 amendment).!-Non-payment of C additional duty-Penalty proceedings or forfeiture of goods-Permissibility of-Assessee alleged to have misdisclosed composition of goods and undervalued them-Revenue holding the goods liable to be forfeited-Tribunal holding that provisions of Central Excise Act so far as they relate to confiscation cannot D be made applicable for breach of provisions of the Act-Held, the breach of the provisions of the Act has not been made penal or an offence and no power
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