TaxTMI 
TaxTMI 
2012 (12) TMI 96
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....ous application filed by the appellant. Following are the questions framed in the memo of appeal for consideration in this appeal:- "( i ) Whether the Hon'ble Tribunal was justified in rejecting the Misc. Application filed by the Appellants when admittedly 25% of the penalty amount stands deposited within 30 days from the communication of the Final Order dated 22.07.2010? (ii) Whether the Hon'ble Tribunal was justified in not accepting the deposit of 25% of the penalty amount in lieu of compliance of its Final Order dated 22.07.2010 when admittedly entire duty demanded stands deposited much prior to the issuance of the Show Cause Notice? (iii) Whether the Hon'ble Tribunal was just....
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....e Rs.2 ,04,816 /-. c) The order of the Commissioner (Appeals) setting aside the penalty on the authorised signatory is not interfered with. d) Cross-objections are also disposed of." The appellant could not deposit the 25% of the penalty within 30 days from the date of order. An application dated 30th August, 2010 was filed by the appellant before the Tribunal stating that the counsel who appeared and argued the case before the Tribunal informed the local counsel of the appellant but the local counsel could not inform the appellant about the direction of the Tribunal giving an option of paying 25% of the penalty within 30 days due to which 9 days' delay had occasioned. The appellant claimed that 25% ....
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....Tribunal. It is submitted that 25% of the penalty was to be deposited not from the date of communication of the order, rather from the date the order was passed. He submits that learned Advocate of the appellant being present at the time of passing of the order, the order shall be deemed to have been communicated to the appellant on the same date and 30 days time shall run from the date of order. He further submits that Section 11 AC proviso of the Central Excise Act, 1944 is not applicable since the said provision relates to the order of Central Excise Officer determining such duty. We have considered the submissions of learned counsel for the parties and perused the record. A perusal of the order of the Tribunal dated 22nd July, 2010, s....
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....summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder , shall be served, - a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; c) if the decision, order....
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....ppeal or application by authorised representatives, the documents authorising such representatives to appear on their behalf shall be appended to the memorandum of appeal, application or memorandum of cross-objections if they are signed by the authorised representatives and the said documents shall indicate clearly the status of the authorised representatives as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regular employees, their qualifications to act as authorised representatives under the Acts or, in the case of a person referred to in rule 2(c)(ii), particulars of the notification by which he has been appointed: &nb....