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<h1>High Court Upholds Central Excise Appeal Decision, Dismisses Review Application</h1> <h3>Vinod Kumar Gupta Versus Commissioner</h3> The High Court of Punjab and Haryana upheld the decision regarding Central Excise appeals, finding no valid reason to recall the order dated 16-3-2012. ... Recall of order [2012 (5) TMI 173 - PUNJAB AND HARYANA HIGH COURT] - Levy of penalty under Rule 209 r.w.r. 26 of the Central Excise Rules,2001 directing the proprietor and partner of default companies to pay penalty – Held that:- Ground pleaded in the application is that Commissioner of Central Excise, Panchkula was wrongly impleaded as party-respondent, whereas the Commissioner of Central Excise, Chandigarh should have been made a party. None of these grounds would constitute a valid reason for recalling order dated 16-3-2012 particularly when at the time of admission of the appeal, learned counsel for the review-applicant-respondent was present - Recallind of order denied. The High Court of Punjab and Haryana reviewed a decision related to Central Excise appeals. The court found no valid reason to recall the order dated 16-3-2012. The file of the appeal was directed to be added with another related appeal. Review Application was disposed of accordingly.