AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.29 OF 2003 The Commissioner of Central Excise, Mumbai - V ..Applicant. V/s. M/s.Parekh Prints ..Respondent. Mr.P.S. Jetly for the applicant. Mr.Pramod Kathani i/by Akshar Laws for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 11TH FEBRUARY, 2009. P.C. : 1. This application was admitted on 16-6-2005 on the following substantial question of law : Whether the tribunal was right in law in setting aside the mandatory penalty imposed under Rule 96ZQ(5)(ii) on the assessee. 2. The above question of law has been answered in favour of the revenue by the Supreme Court in Union of India Vs. Dharmendra Textile Processors Union of India Vs. Dharmendra Textile Processors Union of India Vs. Dharmendra Textile Processors 2008 (231) E.L.T. 3 (S.C.). 2008 (231) E.L.T. 3 (S.C.). 2008 (231) E.L.T. 3 (S.C.). Hence, the above question requires consideration. 3. Therefore, we allow the central excise application and direct the tribunal to send a statement of case raising above question for the opinion of this Court. The statement may be sent as expeditiously as possible. 4. The application is accordingly disposed of. (Judge) (Judge)