2011 (3) TMI 126 - HC - Central Excise

Whether Tribunal is justified in setting aside the penalties on the ground of interpretation when the issue already stands elucidated by the Constitution Bench of the Hon ble Supreme Court of India - the matter is covered against the revenue by judgment of this Court in CCE Vs. M/s Jai Ganesh Processors - Accordingly, these appeals are dismissed

Summary

The High Court of Punjab and Haryana disposed of multiple appeals involving a common question. One of the appeals, CEA No.220 of 2010, was filed by the revenue under Section 35G of the Central Excise Act, 1944. The Court dismissed the appeals as the matter was already covered by a previous judgment in Commissioner of Central Excise Commissionerate Vs. M/s Jai Ganesh Processors.