IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. S.T.A. No.39 of 2010 Date of decision: 24.8.2010 Commissioner Central Excise. -----Appellant. Vs. M/s Dada Motors. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. H.P.S. Ghuman, Sr.Standing counsel for the Revenue. --- This appeal has been preferred by the revenue under Section 35-G of the Central Excise Act, 1944 against order dated 18.11.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, proposing to raise following substantial questions of law:- “i) Whether the Tribunal is justified in disposing off the appeal of the department without going into the merits of the case when the issue is of recurring nature and substantial law point is involved? ii) Whether penalties under Section 76 & 78 of the Finance Act, 1994 were exclusive and were simultaneously imposable prior to amendment w.e.f. 10.5.2008?” S.T.A. No.39 of 2010 Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 12.7.2010 in S.T.A. No.13 of 2010 CCE v. M/s Pannu Property Dealers, Ludhiana. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE August 24, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2