1 cexa-90.05 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 90 OF 2010 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Radiant Industrial & Commercial Co. ... Respondent. J.B.Mishra for the appellant. M.H.Patil for the respondent. CORAM : V.C.DAGA AND R.M.SAVANT, JJ. DATED : 31st August 2010. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. The Tribunal, in para-12 of the impugned order, has recorded finding of fact, reading as under: “12. At this stage, the learned Consultant has pointed out that the assessee deposited duty with interest within thirty days from the date communication of the orders of adjudication. It is submitted that they also paid penalty to the extent of 25% of the duty amount within such period. These facts are not in dispute. Therefore, our 2 cexa-90.05 decision on the penalty-related issue will be subject to the relevant provisions of section 11AC.” 3. In view of the aforesaid finding of fact recorded by the Tribunal, question of law canvassed by the appellant- Revenue does not survive. Appeal is, thus, dismissed for want of substantial question of law with no order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)