IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.44 of 2011 (O&M) Date of decision: 19.7.2011 Commissioner of Central Excise Commissionerate, Ludhiana. -----Appellant Vs. M/s Brahmputra Processors, Amritsar. -----Respondent & connected cases being CEA Nos.45 to 50 & 52 to 57 of 2011 CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Sukhdev Sharma, Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, ACJ This order will dispose of CEA Nos.44 to 50 and 52 to 57 of 2011 as all the appeals involve common question. CEA No.44 of 2011 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 6.5.2010, Annexure A-3, proposing to raise following question of law:- C.E.A. No.44 of 2011 “Whether Tribunal is justified in setting aside the penalties on the ground of interpretation when the issue already stands elucidated by the Constitution Bench of the Hon’ble Supreme Court of India?” Learned counsel for the appellant fairly states that the matter is covered against the revenue by earlier order of this Court dated 11.7.2011 in CEA No.30 of 2011 Commissioner of Central Excise Commissionerate, Ludhiana v. M/s Varun Fabs Ltd. & others. Accordingly, the appeals are dismissed. A photocopy of this order be placed on the files of each connected case. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE July 19, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2