1 IN HE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 255 OF 2006 The Commissioner of Central Excise, Nashik. ... Appellant V/S. M/s. Shama Fireworks Industries. ... Respondent Mr.Rohit B. Pardeshi,Advocate, for the appellant. Mr.Madhur R.Boya,Advocate, for the respondent CORAM: F.I.REBELLO AND J.H.BHATIA, JJ. DATE : 14th July, 2009. P.C. 1. In this Appeal also the question for consideration is whether the learned Tribunal could have reduced penalty imposed under Section 11AC of the Central Excise Act, 1944. 2 2. Considering the law laid down by the Supreme Court in the case of Union of India vs. Dharamendra Textile Processors, 2008 (231) ELT 3 (S.C.), the Tribunal had no such jurisdiction. In the light of that, the order of the A.O. imposing penalty of Rs.22,55,404/- stands restored. Appeal disposed of accordingly. (J.H.BHATIA,J.) (F.I.REBELLO,J.)