1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 36 of 2006 UNION OF INDIA V/S M/S PHOTO MEC COLOUR LAB. Mr. VK MATHUR, for the appellant / petitioner Mr. T.GUPTA & Mr. JP BHARDWAJ, for the respondent Date of Order : 23.4.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- This appeal has been filed against the order of the Tribunal dt. 2.8.2005 reducing the penalty to Rs. 25000/-. The appeal was admitted vide order dt. 10.8.2006 by framing the following substantial question of law:- “Whether in the facts and circumstances of the case, the Tribunal was justified in reducing the penalty imposable under Section 76 of the Finance Act, 1994 as was in force at the relevant period less than Rs. 100/- during which the default continued?” Since this question has already been decided by this Court today in Central Excise Appeal Nos. 4/2005 and 2 25/2005, for the same reasons this question is answered in this appeal also in favour of the Revenue, and against the assessee. Consequently, the appeal is allowed, and the order of the learned Tribunal is set aside, and that of the authorities below is restored. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /Sushil/