CEA No.89 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.89 of 2011 Date of decision: 09.11.2011 Commissioner of Central Excise, Chandigarh -II ….Appellant Vs. M/s Allenger Medical System Ltd. Bathinda ….Respondent CORAM: HON’BLE MR.JUSTICE HEMANT GUPTA HON’BLE MR.JUSTICE G.S.SANDHAWALIA Present: Mr.Sukhdev Sharma, Advocate for the appellant. HEMANT GUPTA J. (ORAL) Mr.Sharma has filed an affidavit of Commissioner of Central Excise, Chandigarh –II in terms of earlier order dated 13.10.2011 passed by this court. As per the said affidavit, the order passed by the Commissioner was dispatched by speed post vide receipt No.805/77811039 dated 04.05.2009. The penalty has been deposited on 02.06.2009 to avail the benefit of concession as contemplated in proviso to Section 11A (2) of the Central Excise Act, 1944. Learned counsel for the appellant has argued that the assessee was bound to deposit the amount of penalty within one month in terms of the order passed by the adjudicating authority, therefore, the order passed by the Learned Tribunal is contrary to law. The assessee has deposited the amount soon after the order was passed in appeal. Keeping in view the said fact and the amount involved, we do not find that present is the case which requires adjudication CEA No.89 of 2011 2 as to whether the penalty was required to be deposited soon after the order was passed by the adjudicating authority. In the facts and circumstances of the case, we do not find any substantial question of law arises for consideration of the Court. Dismissed. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) 09.11.2011 JUDGE Sailesh/vimal