Central Excise Appeal No.80 of 2006 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No.80 of 2006 Date of Decision:-February 10,2010 Commissioner, Central Excise Commissionerate, Jalandhar ...Appellant Versus M/s Ruby Impex, 1049, Industrial Area, Jalandhar. ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Gurpreet Singh, Sr.Standing counsel for the appellant. None for the respondent. Ashutosh Mohunta, J. (Oral) The revenue has filed the present appeal under section 35(G) of the Central Excise Act, 1944, challenging the order dated 16.7.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. It has raised the following substantial question of law in this appeal:- “Whether in the absence of specific provisions in the statute i.e. in Rule 173 Q(1)(bbb) for penalty which is inserted on a later date and there were generalized entries in Rule 173Q(i)bb & (d) to punish the guilty and guilt of the offender is proved beyond doubt and admitted by the offender, whether he can be let off for the reason of absence of specific provisions for the penalty on the date of commission of offence which are inserted on later date.” The aforesaid substantial question of law has been subsequently answered against the revenue in case Commissioner of C.Ex., Jalandhar v. Satish Metal Co. 2007 (210) E.L.T.341 (P&H), wherein it has been held by this Court that “when transactions in questions were not liable to penal action during relevant period, no reason for levying penalty thereon by Central Excise Appeal No.80 of 2006 2 placing reliance on amendment which has been effected later on.” In this case, as the transactions had taken place prior to the amendment, hence no penalty could be imposed upon the respondent. In view of the above, no interference is called for in the finding recorded by the Appellate Tribunal. Hence, the present appeal being without any merit is dismissed. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 10.2.2010 AS