Commissioner of Central Excise. vs R.K. Machine Tools Ltd.

Adarsh Kumar Goel, J.—This order will dispose of C.E.A. Nos. 123 and 124 of 2010 as common questions of law are involved in both the appeals.

I.T.A. No. 123 of 2010 has been preferred by the revenue u/s 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 7.10.2009, Annexure A-3, proposing to raise following substantial questions of law:

(i) Whether the Ld. CESTAT is correct in setting aside the penalty imposed under the provisions of law which are clear and unambiguous and find support from the Hon''ble Supreme Court''s observations made in the case of Union of India (UOI) and Others Vs. Dharamendra Textile Processors and Others,

(ii) Whether the Ld. CESTAT is correct in setting aside the penalty without negating the provisions of Rules 173Q of the Rules which also empowers the authority to impose equal penalty?

Since the questions raised are covered by judgment of this Court dated 8.11.2010 in C.W.P. No. 18099 of 2009 Bansal Alloys Metals Pvt. Ltd. v. Union of India etc., these appeals are dismissed.

A photocopy of this order be placed on the file of above connected case.