IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No. 13 of 2011 (O&M) Date of Decision: 9.5.2011 Commissioner of Central Excise, Ludhiana ....Appellant. Versus M/s K.K. Iron Store ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. HPS Ghuman, Advocate for the appellant. ADARSH KUMAR GOEL, ACJ. 1. This order will dispose of CEA Nos. 13 to 17 and 19 of 2011 as it is stated that all the petitions involve same question. 2. CEA No. 13 of 2011 has been filed by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 15.4.2010 passed by the CESTAT, claiming following substantial question of law:- “Whether reducing of penalties to 10% on the fraudulent availment of Cenvat Credit on the registered dealers and manufacturer of Iron and Steel washer is deterrent enough to stop future frauds on the Government exchequer?” 3. Learned counsel for the appellant fairly states that identical CEA No. 13 of 2011 -2- appeal being CEA No. 125 of 2010 has been dismissed by this Court vide order dated 5.7.2010. 4. In view of the above, these appeals are dismissed. 5. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE May 9, 2011 (AJAY KUMAR MITTAL) gbs JUDGE