GCR No.1 of 2005 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.1 of 2005 DATE OF DECISION: March 23, 2010 M/S DHARMPAL SATISH KUMAR ...PETITIONER VERSUS COMMISSIONER CENTRAL EXCICE, CHD. ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. JAGMOHAN BANSAL, ADVOCATE FOR THE PETITIONER. MR. H.P.S. GHUMAN, SR.STANDING COUNSEL FOR the RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') has referred the following question of law for adjudication by this Court:- “Whether in the absence of any specific penal provision of section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the provisions of relating to the confiscation and imposition of penalty are applicable to Man- made fabrics which are excisable goods finding mention in the schedule to the Central Excise & Tariff Act, 1944, though they are liable to additional duty of excise?” Mr. Bansal, counsel for the assessee submits that the aforementioned question has been answered in Collector of Central Excise, GCR No.1 of 2005 -2- Ahmedabad vs. Orient Fabrics Pvt. Ltd., reported as 2003(158) ELT 545 (SC), wherein it has been held that penalty in the absence of specific provision cannot be imposed. No contrary law has been cited by the counsel for the Department. In view of the above, this reference is answered in the same terms as Orient Fabrics' case (supra). (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE