IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.214 OF 2006 The Commissioner of Central Excise & Customs, Daman Vapi ...Appellants. v. M/s. Komal Atomizer Pvt. Ltd. ...Respondents. Mrs.S.V.Bharucha, adv. For the Appellants. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 18TH JUNE, 2009 P.C. 1 Penalty was set aside relying upon the judgment of the Tribunal in Commissioner of Central Excise, Delhi-III v. Machino Montell (I) Ltd. [2004 (168) ELT 466. Considering the judgment of the Supreme Court in Union of India v. Rajasthan Spinning & Weaving Mills 2009 (238) E.L.T. 3 (S.C.), the impugned order is set aside, matter is remanded back to the Tribunal for de-novo consideration according to the law. (J.H. BHATIA,J.) (F.I. REBELLO,J.)