1 cexa71-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.71 OF 2010 The Commissioner of Central Excise & Customs ..Appellant. Versus Jaiprakash Bhartiya & Another ..Respondents. Mr.J.B. Mishra for the appellant. Mr.Prakash Shah i/by PDS Legal for the respondents. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 18th November, 2010. P.C. : 1. Heard. The appeal is admitted on the following substantial question of law. “Whether the Tribunal, while passing the impugned order has correctly applied their mind in arriving at a decision that the respondents are not required to pay duty and penalty, when there is a prima facie case that the respondents have admitted the shortage; signed the panchanama and deposited the duty payment ?” 2. Counsel on both the sides agree that for the reasons stated in Central Excise Appeal No.70 of 2010, the impugned order in this appeal be quashed and aside and the matter be remanded back to the adjudicating 2 cexa71-10 authority to pass a fresh order in accordance with law. Accordingly, the impugned order passed by the Tribunal is quashed and set aside for the reasons stated therein, and the matter is remanded back to the adjudicating authority for passing fresh order on merits. 3. The appeal is disposed off in the above terms with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)