CEA21 of 2007 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No. 21 of 2007 Date of decision 10 .5.2007 The Commissioner, Central Excise Commissionerate, Rishi Nagar, Ludhiana .. Appellant Versus M/s Jindal Polyvin Pipes and another .. Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE RAJESH BINDAL PRESENT: Mr. Gurpreet Singh Advocate for the Appellant M.M.Kumar, J. In this appeal filed under Section 35 G of the Central Excise Act,1944, the revenue has challenged the order dated 15.6.2006 ( Annexure A/3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi claiming that the following substantial question of law would arise for our determination: “ Whether equal penalty under Section 11 AC is not imposable on the assessee merely on the ground that the duty has been deposited before the issue of show cause notice?” A similar question of law has been considered by this Court today in CEA No. 22 of 2007 (The Commissioner Central Excise Commissionerate, Rishi Nagar, Ludhiana v. M/s TR Industries and another) CEA21 of 2007 2 and the appeal has been dismissed. The instant appeal is accordingly disposed of in terms of the orders passed in CEA No. 22 of 2007. (M.M.Kumar) Judge (Rajesh Bindal) 10 .5.2007 Judge okg