IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CENTRAL EXCISE & CUSTOMS GOLD CONTROL AP No 27 of 2001 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 ---------------------------------------------------------- COMM. OF CENTRAL EXCISE & CUSTOMS Versus OMKAR TEXTILES LTD. ----------------------------------------------------------- Appearance: MR ASIM J PANDYA for Petitioner. RULE SERVED for Respondents. ------------------------------------------------------------ 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) The Tribunal is directed to refer the following question of law that arises in the matter and forward Statement of Case in respect thereof under Section 35H of the Central Excise Act, 1944, expeditiously in view of the fact that similar question has already been decided by this Court in CECG Reference No. 1 of 2001: "Do the provisions of confiscation and penalty contained in the Central Excise Act, 1944, apply to the goods chargeable to the additional duty of central excise under The Additional Duties of Excise (Goods of Special Importance) Act, 1957, in view of Section 3(3) thereof ?" 2. Rule is made absolute accordingly with no order as to costs. [R.K. Abichandani, J.] rmr. [K.A. Puj, J.]