IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No. 198 of 2010 Date of Decision: 7.10.2010 Commissioner of Central Excise ....Appellant. Versus Chandan Trading Co. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Kamal Sehgal, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This order will dispose of CEA Nos. 198 to 201 of 2010 as all the appeals involve common questions. 2. CEA No. 198 of 2010 is appeal of the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 8.6.2010 passed by the Customs, Excise & Services Tax Appellate Tribunal, New Delhi, in appeal No. E/74/2005, proposing following substantial questions of law:- “1. Whether reducing of penalties to 10% on fraudulent availment of Cenvat Credit on the registered dealers and manufacturer of Iron and Steel washer is deterrent enough to stop future frauds to the Government exchequers? 2. Whether for any fraudulent dealing between purchaser and registered dealers, the exchequer can be made to bear the loss of revenue?” CEA No. 198 of 2010 -2- 3. Learned counsel for the revenue submits that identical appeal being CEA No. 125 of 2010 (Commissioner of Central Excise, Chandigarh-I v. M/s Lalit Steel and Agro Industries) was considered by this Court and dismissed on 5.7.2010. 4. Accordingly, these appeals are dismissed. 5. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) JUDGE October 7, 2010 (AJAY KUMAR MITTAL) gbs JUDGE