Circular No. 633/24/2002-CX
2-4-2002

F. No. 390/63/2002-JC

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Whether in absence of any specific penal provisions in Section 3(3) of the Additional Duties of Excise (Goods of a Special Importance) Act, 1957, the provisions relating to confiscation and imposition of penalty are applicable to man-made fabrics which are ‘excisable goods’ finding mention in Schedule to the Central Excise Tariff Act, 1985 though they are liable to additional duty of excise only ? - Gujarat High Court’s decision - Regarding……

I am directed to enclose copy of Gujarat High Court’s decision dated 22-1-2002 in Ref. No. 1/2001 in case of M/s. Pioneer Silk Mills [2002 (141) E.L.T. 606 (Guj.)] for necessary action at your end.

The Western Zonal Bench of CEGAT, Mumbai vide it’s Order No. 10/2001-WZB/C-II, dated 2-1-2001 [2001 (129) E.L.T. 94 (Tri. - Mum.)] referred the above said issue to the Gujarat High Court and the Hon’ble High Court vide its order dated 22-1-2002 answered the question in favour of Revenue and against the assessee.

The receipt of the circular may please be acknowledged.