ORDER
K.S. Venkataramani, Member (T)
1. The following question of law said to arise from the impugned order of the Tribunal and reference to High Court is being sought by this application :
“Whether the Man Made Fabrics which are excisable goods and on which Additional Duty of Excise is payable in terms of Section 3(2) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, shall also attract penal provisions of confiscation and penalty as is the case with all other excisable goods finding mention in the first Schedule to the Central Excise Tariff Act, 1985”.
2. We have heard Shri S.V. Singh, the ld. DR for the applicant Commissioner and Shri Willingdon Christian, the ld. Counsel for the respondents.
3. We find that the same issue had come up before the Tribunal both in New Delhi and in Mumbai. The Tribunal had held in all the cases that no point of law requiring reference to the High Court is justified, when the same issue already stands settled by the Delhi High Court in the case of Pioneer Silk Mills P. Ltd. v. Union of India-1991 (4) Delhi Lawyers 75 .
4. The Tribunal’s decisions which have so rejected in the reference applications are reported in 1995 (1) CXLT (Tribunal) CE. 239, 1996 (87) E.L.T. 562 (Tribunal) : 1996 (88) E.L.T. 69 (Tribunal). Following the above cited decisions, these 2 Reference applications are also rejected.