Commr.Of Central Excise,Haldia vs M/S Exide Industries Ltd

The Supreme Court held that in the case of Union of India Vs. Dharmendra Textile Processors, the focus of the Civil Appeal was solely on the quantum of penalty rather than the levy of penalty itself. The Court noted that the Tribunal had previously rejected the assessee's argument against the levy of penalty, which was not contested by the assessee. The Court allowed the Civil Appeal while clarifying that it does not express any opinion on the merits of the penalty imposition challenge.