IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CENTRAL EXCISE & CUSTOMS GOLD CONTROL APPLN.No.19 of 2002 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE K.A.PUJ ========================================================= 1. Whether Reporters of Local Papers may be allowed : YES 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 --------------------------------------------------------- COMMISSIONER OF CENTRAL EXCISE& CUSTOMS, SURAT-1 Versus KAROLIA TEXTILE INDUSTRIES ---------------------------------------------------------- Appearance: MR ANANT S DAVE for Petitioner. MR MIHIR H JOSHI for Respondent. ----------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE K.A.PUJ Date of decision: 08/02/2002 ORAL JUDGEMENT (Per : MR.JUSTICE R.K.ABICHANDANI) Rule. Mr. Mihir H. Joshi, learned counsel waives the service of Rule for the respondent. 2. The Tribunal is directed to refer the following Question of Law and Statement of Case pertaining thereto under Section 35H of the Central Excise Act, 1944: "Whether the provisions of fine and penalty contained in the Central Excise Act, 1944, are applicable to the goods i.e., MMF (Proc.) which are subjected to additional excise duty under The Additional Duties of Excise (Goods of Special Importance) Act, 1957, in view of Section 3(3) thereof ?" 3. Rule is made absolute accordingly with no order as to costs. [R.K. Abichandani, J.] rmr. [K.A. Puj, J.]