1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 80 of 2006 UNION OF INDIA V/S M/S MODERN THREADS (INDIA) LTD. Mr. VK MATHUR, for the appellant / petitioner Date of Order : 22.4.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Though the matter comes up for rejection on account of nonfiling P.F. and notices as the notices of sole respondent have been received unserved with the report that the factory is lying closed for the last 5 to 6 years. However, what we find is that the appeal was admitted on 4.1.2007 by framing following substantial question of law:- “Whether the learned Tribunal is right in law in reducing the mandatory penalty equal to the amount of duty determined under Section (2) of Section 11A imposed under Section 11AC of the Central Excise Act, 1944 on the assessee?” It is informed that a bunch of matters which had been admitted by framing this very substantial question of law led by D.B. Civil Excise Appeal No. 02/2005 C.C.E. Jaipur Vs. M/s. Banswara Syntex Ltd. has been decided 2 against the Revenue by the Division Bench proceeded by the same Hon'ble Judge who had admitted the appeal on 4.1.2007 vide judgment dt. 2.3.2007. In that view of the matter, for the reasons given in the matter dt. 2.3.2007 (M/s. Banswara Syntex's judgment) instead of issuing fresh notice, and prolonging the matter, we dismiss the appeal. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /Sushil/