1 CEXA139.06.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION KJ CENTRAL EXCISE APPEAL NO.139 OF 2006 Commissioner of Central Excise & Customs ) Nashik )..Appellant Vs. M/s.Shalimar Wires Industries Ltd., )..Respondents ---- Mr.A. S. Rao a/w Mr.S.D.Bhosale for the appellant. Mr.N. C. Thacker for the respondents. ---- CORAM : J. P .DEVADHAR & MRS.MRIDULA BHATKAR,JJ DATE : 6/1/2011. PC 1 This appeal was admitted on 11.1.2007 on the following questions of law :- 1 Whether the Hon’ble CESTAT has jurisdiction to waive/reduce the mandatory penalty leviable under Section 11AC of the Central Excise Act, 1944 when the duty demand is confirmed ? 2 CEXA139.06.sxw 2 Whether the Hon’ble CESTAT has jurisdiction to waive/reduce the mandatory interest leviable under Section 11AB of the Central Excise Act, 1944 when the duty demand is confirmed ? 2 Since the questions raised in this appeal are covered by the judgment of the Apex Court in the case of Union of India Vs. Rajasthan Spinning & Weaving Mills reported in 2009 (238) E.L.T. 3 (SC), the Appeal is allowed by quashing and setting aside the order of CESTAT and restoring the matter back to the file of CESTAT for deciding the questions afresh in the light of the aforesaid decision of the Apex Court. Appeal is disposed of. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)