CEA No.73 of 2007 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A.No.73 of 2007 (O&M) Date of decision: 27.9.2010 Commissioner Central Excise Commissionerate, Jalandhar (HQ at Chandigarh) Chandigarh -----Appellant Vs. M/s Mohan Singh & Co. GT Road,Kartarpur, Jalandhar. ----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Gurpreet Singh, Senior Standing Counsel for the revenue. None for the respondent. Adarsh Kumar Goel,J. 1. This appeal has been preferred by the revenue under section 35G of the Central Excise Act, 1944 (for short, ‘the Act’) against order dated 19.12.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing to raise following substantial question of law:- “Whether Tribunal can reduce the equivalent penalty under section 11AC of the Act while affirming the findings of mens rea?” 2. Notice under section 11AC of the Act was issued alleging evasion of duty and after adjudication, demand of duty was raised and penalty was levied, which was upheld on appeal but on further appeal 1 CEA No.73 of 2007 to the Tribunal, the penalty was reduced while upholding the finding of wilful evasion. 3. We have heard learned counsel for the appellant. None appears for the respondent. 4. In the order passed today in identical case being CEA No.55 of 2007 (Commissioner of Central Excise Commissionerate, Delhi III, Gurgaon vs. M/s YKK India Pvt. Limited, Rewari), view of the Tribunal has been disapproved and matter has been remanded to the Tribunal for fresh decision. Accordingly, impugned order of the Tribunal is set aside and the matter is remanded to the Tribunal for fresh decision in accordance with law. 5. The appeal is disposed of. (Adarsh Kumar Goel) Judge September 27, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2