2011 (11) TMI 306 - HC - Central Excise

Validity of order passed by Tribunal was questioned by assessee on ground that assessee was bound to deposit the amount of penalty within one month of the order passed by the adjudicating authority - penalty deposited soon after the order was passed in appeal Held that - Keeping in view the said fact and the amount involved we do not find that present is the case which requires adjudication as to whether the penalty was required to be deposited soon after the order was passed by the adjudicating authority.

Summary

The Punjab and Haryana High Court dismissed the appeal regarding penalty deposit under the Central Excise Act, 1944. The appellant argued about the timing of penalty deposit, but the court found no substantial question of law. The appeal was dismissed.