Collector Of Central Excise, Ahmedabad vs Orient Fabrics Pvt. Ltd on 25 November, 2003
would, I think be carrying the theory of
referential legislation too far to assume that Section 9(2) of the Central
Act, 1956, purported ... long-drawn arguments are
needed to explain if the Act by referential legislation or legislation by
incorporation levies penalty or not, it is better