IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.5249 of 2011 Date of decision: 23.3.2011 Airtrax Polymers Pvt. Ltd. -----Petitioner. Vs. Additional Commissioner (Adjudication) & another. -----Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Akshay Bhan, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. This petition seeks a direction for expeditious decision in the matter of proceedings initiated vide Show Cause Notice dated 22.9.2008, Annexure P-1. The said Show Cause Notice called upon the petitioner as to why Central Excise Duty amounting to about `20 lacs be not recovered from it under proviso to Section 11A(1) of the Central Excise Act, 1944 and penalty and interest be also not levied. According to the petitioner, there was no amount due and a sum of `10 lacs had been deposited by the petitioner which was liable to be refunded. However, in absence of C.W.P. No. 5249 of 2011 adjudication within reasonable time, the petitioner is suffering unnecessary loss. Without expressing any opinion on merits, we direct respondent No.1 to take a decision in the matter expeditiously and as far as possible within two months from the date of receipt of a copy of this order. If the respondent No.1 is aggrieved by this order, it will be open for it to move this Court. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE March 23, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2