*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.24/2004 Union of India and another. ..Appellants -Versus- M/s Richie Laboratories Ltd.. ..Respondents. ........... Mr.P.S.Jetly and Mr.J.B.Mishra, Advocates for the Appellants. None for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 11th January, 2010. P.C. 1 Heard the learned counsel for Revenue. None for the Respondents. Perused appeal. 2 This appeal was admitted by an order dated 29.06.2005 to consider the following substantial question of law:- “Whether the Tribunal is empowered to reduce the mandatory penalty under section 11AC when the duty amount is not reduced?” 3 The learned counsel for Revenue brought to our notice the judgment of the Apex Court in case of Union of India Vs. Dharmendra Textile Processors, reported in 2008(231) ELT 3 (SC) followed by another judgment of the Apex Court in case of Union of India Vs. Rajasthan Spinning & Weaving Mills, reported in 2009 *2* (238) ELT 3 (SC), which are followed by the Division Bench of this Court in case of The Commissioner of Central Excise & Customs Vs. M/s Shri Ram Aluminium Pvt.Ltd. in Central Excise Appeal No. 199/2006 decided on 30th June, 2009 (unreported) wherein the identical question fell for consideration wherein it has been held that under Section 11AC of the Central Excise Act, 1944 it is not mandatory to prove mens-rea as essential ingredient for levying penalty. 4 The issue raised in the present appeal, in the above circumstances, is covered by the above three judgments. For the reasons recorded therein, the appeal is liable to be allowed. In the result, impugned order is quashed and set aside. The question framed is answered in favour of the Revenue and against the Respondents. Appeal stands disposed of in terms of this order with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)