IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.123 of 2010 & other connected case being CEA No.124 of 2010 Date of decision: 9.12.2010 Commissioner of Central Excise. -----Appellant. Vs. M/s R.K. Machine Tools 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 order will dispose of C.E.A. Nos.123 and 124 of 2010 as common questions of law are involved in both the appeals. C.E.A. No.123 of 2010 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 7.10.2009, Annexure A-3, proposing to raise following substantial questions of law:- (i) “Whether the Ld. CESTAT is correct in setting aside the penalty imposed under the provisions of law which are clear and unambiguous and find support from the C.E.A. No.123 of 2010 Hon’ble Supreme Court’s observations made in the case of Union of India Vs. Dharmendra Textile Processors-2008(231)ELT-3(SC)? (ii) Whether the Ld. CESTAT is correct in setting aside the penalty without negating the provisions of Rules 173Q of the Rules which also empowers the authority to impose equal penalty? Since the questions raised are covered by judgment of this Court dated 8.11.2010 in C.W.P. No.18099 of 2009 Bansal Alloys Metals Pvt. Ltd. v. Union of India etc., these appeals are dismissed. A photocopy of this order be placed on the file of above connected case. (ADARSH KUMAR GOEL) JUDGE December 09, 2010 (AJAY KUMAR MITTAL) ashwani JUDGE 2