Hon'ble Kashi Nath Pandey,J.
We have heard Shri B.K.S. Raghuvanshi, learned counsel for the appellant.
The appeal is admitted on the following questions of law:-
"(i) Whether the Appellate Authority by its order can allow the benefit of "reduction of penalty imposed under Section 11 AC of the Central Excise Act, 1944 to 25% of the demand confirmed, if paid along with other dues within 30 days of its order," when the law provides reduction of penalty to 25% of the duty confirmation only when the amount of duty demanded along with interest payable, and 25% of the penalty is paid within thirty days from the communication of the order of the Central Excise Officer determining such duty.
(ii) Whether the order of Hon'ble Tribunal to the extent of the allowing of the benefit of reduction of penalty imposed under Section 11 AC of the Central Excise Act, 1944 to 25% of the demand confirmed, if paid within 30 days of Hon'ble Tribunal's order, is legal and proper."
Though the affidavit of service has been filed, since no one has put in appearance, we direct the department to serve the respondent by taking fresh steps. Steps within ten days.
Order Date :- 16.11.2011 RKP