Dear Ali,
Penalty timer is actually used in calculation of C2. Well, this timer works/stars when the MS places a non-serving cell on the list of six strongest carriers. Value of this timer is broadcast on the BCCH. This works in Siemens Equipments.
Case 1
As long as the timer runs and Penalty Timer which is send on broadcast is less than 31
C2=C1+CRESOFF-TEMPOFF
Case 2
If the timer has expired and Penalty Timer is less than 31
C2=C1+CRESOFF
Case 3
If Penalty Timer is equal to 31
C2=C1-CRESOFF