The smite evil ability on the Half-Celestial template is worded this way:
Once per day, as a swift action, the half-celestial can smite evil as a paladin of the same level as its Hit Dice. The smite persists until target is dead or the half-celestial rests.
The smite evil ability on the Simple Celestial template is worded this way:
The creature may smite evil 1/day as a swift action (it adds its Cha bonus to attack rolls, and a damage bonus equal to its HD against evil foes; smite persists until the target is dead or the celestial creature rests).
The Simple Celestial ability does not say "as a Paladin". Is the Simple Celestial smite evil is a different ability from the Half-Celestial and Paladin smite evil, not gaining the HD/Level bonuses and the ability to bypass DR as in the Paladin ability?