IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.219 OF 2006 The Commissioner of Central Excise ...Appellant. v. Shri Prakash Kukreja & Anr. ...Respondents. Mrs.S.V.Bharucha with Ms.Anamica Malhotra and Mr.H.P.Chaturvedi advs. For theAppellant. Mr.Jimmy F. Pochkhanwala, Sr.Counsel with Mr.Atul Thakkar i/by Mulla & Mulla C.B.C., advs. For the Respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 18TH JUNE, 2009 P.C. 1 As we find no reasons given for the setting aside of penalty, the impugned order is set aside and the matter is remanded back to the Tribunal for de-novo consideration according to the law. (J.H. BHATIA,J.) (F.I. REBELLO,J.)