Central Excise Appeal No. 40 of 2011 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Central Excise Appeal No. 40 of 2011 Date of decision: 13.7.2011 Commissioner of Central Excise Commissionerate, Ludhiana ...Appellant Versus M/s Prem Industries, Ludhiana ...Respondent and other connected appeals being CEA Nos.41 and 42 of 2011. CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Sukhdev Sharma, Advocate for the appellant. **** ADARSH KUMAR GOEL, J (Oral). 1. This order will dispose of CEA Nos.40,41 and 42 of 2011 as all the three appeals involve a common question. 2. CEA No.40 of 2011 has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 11.8.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law:- “1. Whether the judgment and order passed by the Tribunal is proper and legal? 2. Whether Tribunal is justified in setting aside the penalties on the ground of interpretations when the issue already stands elucidated by the Constitution Bench of the Hon'ble Supreme Court of India.?” 3. Learned counsel for the revenue fairly states that the matter is Central Excise Appeal No. 40 of 2011 -2- *** covered against the revenue by judgment of this Court dated 11.7.2011 in CEA No.38 of 2011 Commissioner of Central Excise Commissionerate, Chandigarh Vs. Shanker Printing Mills. 4. Accordingly, these appeals are dismissed. 5. A photocopy of this order be placed on the file of the each connected case. (Adarsh Kumar Goel) Acting Chief Justice July 13, 2011 (Ajay Kumar Mittal) Pka Judge