IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 56 of 2007 U.O.I. V/S M/S PUSHPAK COURIER LTD.& ANR. Mr. VK MATHUR, for the appellant / petitioner Mr. TRIBHUVAN GUPTA, for the respondent Date of Order : 15.7.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- The matter comes up for consideration of stay. However, learned counsel for the parties submit that the controversy involved in the present case is covered by the judgment rendered by this Court in Central Excise Appeal No.55/2006 “Union of India Vs. M/s.Shiv Ratan Advertisers & Anr.” on 16.5.2008. Accordingly, this appeal is also decided on the same lines and for the same reasons holding that the authorities below cannot reduce the penalty below the minimum, and matter is remanded back to the learned Commissioner to be decided afresh the amount of penalty to be imposed under Section 76 between the minimum and maximum permissible limits. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/