9911796707
TMI Blog2012 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, cannot be accepted - appeal is dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) in so far as the same relates to setting aside the penalty on the respondent firm is concerned, is set-aside and the order of the original authority imposing penalty of Rs.2,04,816/- is restored. b) However, the respondent firm is given an option to pay 25% of the penalty imposed amount to Rs.51204/- within 30 days from today. If they do not pay the amount within the stipulated period, the penalty shall be 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' time shall run from the date of communication. Sri S.P. Kesarwani , learned counsel for the respondent, refuting the submissions of the appellant, contends that the option given by the Tribunal was to deposit 25% of the penalty from the date of order and the option having not been utilised by the appellant, the appellant is not entitled for the benefit of the order of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded in the impugned order itself by the Tribunal, the order shall be deemed to be communicated to the appellant on the same very date. It is relevant to refer to the provisions of Section 37C of the Central Excise Act, 1944 which provides for service of decisions, orders, summons etc. Section 37C is quoted below:- "37C. Service of decisions, orders, 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum of appeal. Rule 13 of the said Rules is quoted below:- "Rule 13. Document authorising representative to be attached to the memorandum of appeal. - Where the parties to an appeal or application are being represented in such appeal 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 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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