- (1.) Heard Sri A.P. Mathur, learned counsel for the appellant and Sri S.P. Kesarwani, learned counsel for the respondent.
(2.) This appeal under Section 35-G of the Central Excise Act, 1944 has been filed against the order dated 21st October, 2011 passed by the Custom Excise and Service Tax Appellate Tribunal rejecting the miscellaneous application filed by the appellant.
(3.) 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 justified in insisting on deposit of 25% of the penalty within 30 days from the date of the order when Section 11 AC itself speaks of deposit of duty and penalty within 30 days form the date of communication of the order?";