COMMR.OF CENTRAL EXCISE,HALDIA vs M/S EXIDE INDUSTRIES LTD.

The Supreme Court ruled in Union of India Vs. Dharmendra Textile Processors that the focus of the Civil Appeal is solely on the quantum of penalty rather than the levy of penalty itself. The Court noted that the Tribunal's decision regarding the levy of penalty was not contested by the assessee, and thus the appeal was allowed without prejudice to the assessee's right to challenge the Tribunal's order on penalty imposition. The Court did not express any opinion on the merits of the penalty case.