IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No. 66 of 2009 Date of Decision: July 30, 2009 M/s RLF Limited …Appellant Versus Commissioner of Central Excise (Appeals), Gurgaon …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Suvineet Sharma, Advocate, for the dealer-appellant. Mr. Kamal Sehgal, Senior Panel Counsel, for the revenue-respondent. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J The dealer-appellant has filed this appeal under Section 35G of the Central Excise Act, 1944 (for brevity, ‘the Act’) challenging order dated 4.2.2009 (P-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, ‘the Tribunal’) claiming that following substantial questions of law would arise for determination of this Court:- “A. Whether the Tribunal and the quasi judicial authorities are correct in ordering recovery of the MODVAT credit taken prior to the amendment to C.E.A. No. 66 of 2009 Rule 96ZI but utilized at a later date? B. Whether an amendment to a substantive provision would have retrospective effect despite there being no mention of retrospective application in the amendment itself? C. Whether imposition of penalty is justified in the circumstances of the case? The aforementioned questions of law are no longer res integra as the same have already been answered in favour of the dealer-appellant by a Division Bench of this Court (of which one of us, M.M. Kumar, J., was a member) in the case of M/s Saurer Embroidery Systems (India) Pvt. Ltd. v. Commissioner of Central Excise, Gurgaon (CEA No. 54 of 2007, decided on 26.2.2009). Learned counsel for the revenue-respondent has not been able to seriously dispute the aforementioned position. Accordingly, we allow the instant appeal in terms of the judgment rendered in the case of M/s Saurer Embroidery Systems (India) Pvt. Ltd. (supra). (M.M. KUMAR) JUDGE (JASWANT SINGH) July 30, 2009 JUDGE Pkapoor