COMMISSIONER OF CENTRAL EXCISE Vs. TRENT LTD

JUDGEMENT

(1.) Heard.

(2.) This appeal was admitted basically to consider the question of penalty levied under Section 11AC of the Central Excise Act, 1944. The show cause notice was issued to the respondent and the same was adjudicated upon and confirmed. It, ultimately culminated in the order-in-original, wherein all the allegations made in the show cause notice were confirmed including that of relating to the suppression of certain vital facts from the Department.

(3.) Mr. Jately, Learned Counsel for the appellant submits that the question relating to the imposition of monetary penalty under Section 11AC has now been concluded by the judgment of the Apex Court in the case of Union of India v. Dharamendra Textile Processors, 2008 231 ELT 3 followed by another judgment in the case of Union of India v. Rajasthan Spinning & Weaving Mills, 2009 238 ELT 3. He, thus, submits that the impugned order is liable to be quashed and set aside and the question of law is required to be answered in favour of the Revenue.