IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.195 of 2010 Date of decision: 31.1.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Vishal Metal Casting (P) Ltd. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Kamal Sehgal, Sr. Standing Counsel for the appellant/revenue. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, “the Act”) against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 8.1.2010, Annexure P-3, claiming following substantial question of law:- “Whether the CESTAT is correct in setting aside the penalty imposed under the provisions of law which are clear and unambiguous and find support from the Hon’ble Supreme Court’s observations made in the case of Union of India Vs. Dharmendra textile Processors 2008-ELT 3 (3231) (SC)?” Since the question raised is covered by judgment of this Court dated 8.11.2009 in C.W.P. No.18099 of 2009 M/s C.E.A. No.195 of 2010 Bansal Alloys & Metals Private Limited v. Union of India and another, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 31, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2