CEA 29 of 2007 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No. 29 of 2007 Date of decision 10 .5.2007 The Commissioner, Central Excise Commissionerate, Chandigarh .. Appellant Versus M/s Shree Hargobind Steel Industries, Mandi Gobindgarh .. 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 28.6.2006 ( Annexure P/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 interest and penalty is imposable even if Central Excise Duty has been deposited by the assessee before show cause notice in case where the said duty is deposited not voluntarily but on detection by the department ?” A similar question of law has been considered by this Court today in CEA No. 22 of 2007 (The Commissioner Central Excise CEA 29 of 2007 2 Commissionerate, Rishi Nagar, Ludhiana v. M/s TR Industries and another) 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