2010 (11) TMI 227

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....r the appellant.   ADARSH KUMAR GOEL, J.   1. The revenue has preferred this appeal under Section 35G of the Central Excise Act, 1944 against the final order No. 282/08-SM (BR) dated 25.1.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law:-   a. Whether the Respondent was bound to discharge its du....

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....turer of hot rolled products of non-alloy steel falling under Chapter 72 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and who opted to pay under Section 3A of the Central Excise Act, 1944 but failed to pay the whole of the amount payable for any month by the 10th is mandatory or discretionary in nature?"   2. The assessee is manufacturing hot rolled products of nonall....

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....lty which was upheld by the appellate authority, the assessee approached the Tribunal and the Tribunal recorded a finding that the assessee having paid duty in terms of ACP order, there was no contravention of the rules. The Tribunal held that the assessee having paid duty in terms of ACP finally determined, there was no default and no ground for levy of penalty was made out. The said finding is a....