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On the contrary, in view of settled proposition laid down by the Punjab and Haryana Court in the case of Machino Montell (I) Ltd., reported in 2006(4) STR 177 (P & H) as well as judgments of the Apex Court in the case of Rajasthan Spinning & Weaving Mills, reported in 2009(238) ELT 3 (SC), Dharmendra Textile Processors, reported in 2008 (231) ELT 3 (SC), and decisions of the Tribunal in the case of Jawala Steels Pvt. Ltd., reported in 2009 (238) ELT 694 (Tri Kolkata), and Ponneri Steel Industries, reported in 2009 (238) ELT 295 (Tri Chennai) and such other cases, the Tribunal was required to allow department to levy penalty on the respondent for the amount equivalent to his duty liability and pass order accordingly.