IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CENTRAL EXCISE & CUSTOMS GOLD CONTROL AP No 5 of 2001 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO @ C.EX & CUSTOMS COMMISSIONERATE Versus ASPIAF TEXTILE MILLS -------------------------------------------------------------- Appearance: 1. CENTRAL EXCISE & CUSTOMS GOLD CONTROL AP No. 5 of 2001 MS PJ DAVAWALA for Petitioner No. 1 MR SHRIDEV J VYAS for Respondent No. 1 MR BHARAT T RAO for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 24/09/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) Having regard to the order dated 6-4-1999 passed by this Court in C.E.C.G.A. No.14 of 1998, we direct the Tribunal to refer the following question of law for our determination and to submit the statement of case in accordance with law:- "Whether the levy of penalty and confiscation under C.Ex.Act, 1944 was unlawful when Section 3(3) of the Additional duties Act is expressive enough to make all provisions of C.Ex. Act, and Rules applicable, if they are in relation to the levy and collection of duties of excise ?" 2. The application accordingly stands disposed of. Rule is made absolute with no order as to costs. (M.S. Shah,J) (D.A. Mehta,J) zgs/-