Punjab-Haryana High Court
Commissioner Of Central Excise vs M/S Vishal Metal Casting (P) Ltd on 31 January, 2011
Author: Adarsh Kumar Goel
Bench: Adarsh Kumar Goel, Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
C.E.A. No.195 of 2010
Date of decision: 31.1.2011
Commissioner of Central Excise.
-----Appellant.
Vs.
M/s Vishal Metal Casting (P) Ltd.
-----Respondent.
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:- Mr. Kamal Sehgal, Sr. Standing Counsel
for the appellant/revenue.
---
ADARSH KUMAR GOEL, J.
This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 8.1.2010, Annexure P-3, claiming following substantial question of law:-
"Whether the CESTAT is correct in setting aside the penalty imposed under the provisions of law which are clear and unambiguous and find support from the Hon'ble Supreme Court's observations made in the case of Union of India Vs. Dharmendra textile Processors 2008-ELT 3 (3231) (SC)?"
Since the question raised is covered by judgment of this Court dated 8.11.2009 in C.W.P. No.18099 of 2009 M/s C.E.A. No.195 of 2010 2 Bansal Alloys & Metals Private Limited v. Union of India and another, this appeal is dismissed.
(ADARSH KUMAR GOEL)
JUDGE
January 31, 2011 (AJAY KUMAR MITTAL)
ashwani JUDGE