IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.212 OF 2006 The Commissioner of Central Excise, Thane-II ...Appellant. v. M/s. Ruia Aquaculture Farms Ltd. & 2 Ors. ...Respondents. Mr.A.S.Rao with Mrs.Bharati Mohant, advs. For the Appellant. Mr. Madhur R. Baya, adv. For the Respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 18TH JUNE, 2009 P.C. 1 Penalty imposed under Section 11AC was set aside by the order of the Tribunal. 2 Considering the law as now declared by the Supreme Court in Union of India v. Rajasthan Spinning & Weaving Mills 2009 (238) E.L.T. 3 (S.C.), the impugned order is set aside. Matter is remanded back to the Tribunal for de-novo consideration on the issue of penalty. 3 Appeal stands disposed off accordingly. (J.H. BHATIA,J.) (F.I. REBELLO,J.)