Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.203 of 2006 The Commissioner of Central Excise. & Customs ..Appellant Vs. M/s.Acey Engineering Industries ..Respondent Mrs.S.V. Bharucha, for the Appellant. None for the respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 23rRD JUNE, 2009 P.C. 1. In the instant case the Commissioner (Appeals) has set aside the order of A.O. Revenue preferred an appeal before CESTAT. CESTAT remanded the matter, however, reduced the penalty to Rs.50,000/-. After the Commissioner (Appeals) setting aside the order there was no question of reducing penalty. Apart from that after the matter was remanded the issue of penalty also ought to have been restored back to the file of A.O., for reconsideration. In the light of the above, the impugned order to the extent of penalty is set aside and the issue of penalty is also restored to file of Commissioner (Appeal) for deciding the same according to law. Appeal disposed off accordingly. (J.H. BHATIA, J.) (F.I. REBELLO, J).