1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE REFERENCE NO.4 OF 2001 Commissioner of Central Excise ..Applicant. V/s. M/s. Sona Synthetics ..Respondent. Mr. A.S. Rao with Rajinder Kumar for applicant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3RD DECEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. He has brought to our notice the judgment of the Apex Court in the case of Collector of C. Ex., Ahemdabad V/s. Orient Fabrics Pvt. Ltd. reported in 2003 (158) E.L.T. 545 (SC), with the result the question referred to us by the Tribunal is answered against the revenue. The question referred reads as under:- “ Whether in the absence of any specific penal provisions in Section 3(3) of the Additional Duties of Excise (Goods of 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 would apply even when they are not liable to duty under that Act ? “ 2. Reference is accordingly unanswered with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)