GCR No.6 of 2004 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision:22.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Mahakali Processors ...Respondent CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Gurpreet Singh, Sr. Standing Counsel(Indirect Taxes), for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Service Tax Appellate Tribunal has referred the following question of law for adjudication by this Court:- “Whether on the facts and circumstances of the case the Tribunal could reduce the penalty to an amount which is less than the amount specified in Clause (ii) of Sub Rule (5) of Rule 96 ZQ of the Central Excise Rules, 1944?” The aforementioned question of law stands squarely answered by the Supreme Court in Union of India and others vs. Dharmendra Textiles Processors and others reported as (2008) 306 ITR 277 (SC) and Union of India vs. Rajasthan Spinning & Weaving Mills, reported as 2009 (238) ELT 3 (SC). In view of the above, this reference is accordingly answered in favour of the assessee and against the revenue in the same terms as in aforementioned Dharmendra Textiles Processors and Rajasthan Spinning and Weaving Mills's cases (supra). (ASHUTOSH MOHUNTA) JUDGE 22.3.2010 (MEHINDER SINGH SULLAR) AS JUDGE