IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 111 OF 2004 The Commissioner of Central Excise ... Appellant Versus M/s. Colorcon Asia Pvt. Ltd. ... Respondent Mr. A.S. Rao with Mr. Rohit Pardeshi for Appellant. None for Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 16TH JUNE, 2009 P.C. The appeal was admitted on the following questions : (a) Whether the penalty amount which is mandatory u/s. 11AC of Central Excise Act, 1944 is required to be equal to the amount of duty evaded? (b) Whether the Commissioner (Appeals) has jurisdiction to waive/reduce the mandatory penalty imposed u/s. 11AC of Central Excise Act, 1944 which is required to be equal to the amount of duty evaded?” The issue has been answered by the judgment of the Supreme Court in Union Vs. Dharmendra Textiles 2008(231) ELT 3 (SC) which have been considered by the Bench of this Court in Commissioner of Central Excise Vs. Auto Power in Central Excise Appeal No. 15 of 2009 decided on 6.5.2009. In view of the above, question No. 1 is answered in the affirmative in favour of the Revenue and against the assessee. Question No. 2 is answered in the affirmative in favour of the Revenue and against the assessee. Appeal disposed of accordingly. (J.H. BHATIA,J.) (F.I. REBELLO,J.)