1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1049 OF 2008 WRIT PETITION NO. 1049 OF 2008 WRIT PETITION NO. 1049 OF 2008 M/s. Superplast Industries. .. Petitioners. vs. Union of India & Ors. .. Respondents. Mr. B. Menezes i/by Mr. S.M. Chauhan for Petitioners. Mr. R. Asokan with Mr. Suresh Kumar for Respondents. CORAM: DR. S. RADHAKRISHNAN & CORAM: DR. S. RADHAKRISHNAN & CORAM: DR. S. RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATE: 24TH APRIL, 2008. DATE: 24TH APRIL, 2008. DATE: 24TH APRIL, 2008. P.C. . Heard the learned counsel for the Petitioners and the learned counsel for the Respondents. Perused the order passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench dated 3.4.2008 specially having regard to the fact that there is a clear finding of clandestine removal and as such the penalty has been confirmed and the same has been reduced to Rs. 1,75,000 from Rs. 2,50,000/- Over and above, even the personal penalty imposed on Mr. Vinod 2 Kumar Dubey, Manager of the manufacturing unit, in the sum of Rs. 1 lakh has been also set aside. The Tribunal has been quite considerate. We do not find absolutely any illegality or error in the impugned order. The petition is totally devoid of merit. The petition stands dismissed. We make it clear that the Respondents are at liberty to take appropriate immediate steps to recover the said amount of Rs. 1,75,000/-. (DR. S. RADHAKRISHNAN, J.) (DR. S. RADHAKRISHNAN, J.) (DR. S. RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)