IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.4977 OF 2008

Commr. of Central Excise, Haldia ...Appellant(s)

Versus

M/s. Exide Industries Ltd. ...Respondent(s)

O R D E R

This Civil Appeal concerns quantification of penalty under Section 11AC of

the Central Excise Act, 1944.  The issue is squarely covered by the judgment of this

Court  in  the  case  of  Union  of  India Vs.  Dharmendra Textile  Processors  & Ors.,

reported in 2008 (13) SCALE 233.   

At this stage, learned counsel for the assessee states that he is challenging

the very levy of penalty on the facts and circumstances of the case.  He seeks time to

put in counter.  His application is rejected for the simple reason that in this Civil

Appeal,  we are concerned  with  the  quantum of  penalty  and not with  the  levy of

penalty.  As regards levy of penalty, the Tribunal has rejected the contention of the

assessee that penalty is not leviable.  However, that decision  of  the  Tribunal  has not

been challenged  by the

    ...2/-

-2-

assessee.  Hence, our order allowing this Civil Appeal will not come in the way of the

assessee  challenging  the  order  of  the  Tribunal  on  the  question  of  imposition  of

penalty.  However, we express no opinion on the merits of that case.

Subject to above, Civil Appeal is allowed.

                         ...................J.               (S.H. KAPADIA)

                        ...................J.

                                       (AFTAB ALAM) New Delhi, January 16, 2009.