COLLECTOR OF CENTRAL EXCISE, AHMEDABAD vs ORIENT FABRICS PVT. LTD. — C.A. No. 4914/1997

The Supreme Court dismissed the Collector's appeal, upholding the Tribunal's decision that penalties and confiscation under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 cannot be imposed without explicit statutory authority. Since the cause of action arose in 1987 when the Act lacked express penalty provisions, and penalties constitute additional tax requiring clear constitutional authorization under Article 265, the confiscation and Rs. 50,000 penalty against Orient Fabrics were unlawful and properly set aside. This case analysis is maintained by casestatus.in based on publicly available court records.