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TMI Blog2010 (9) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... de order of adjudicating authority after discussing non-application of mind by the original authority, upheld - E/2649/2008-SM - 1000/2010-SM(BR)(PB) - Dated:- 7-9-2010 - Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri R.K. Gupta, SDR, for the Appellant. [Order]. The appeal No. E/2649/08 is by the department against the order of the Commissioner (Appeals) No. 87-CE/Alld/2008, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 437/- alongwith interest and proposing imposition of penalty under Section 11AC read with Rule 25 of Central Excise Rules, 2002 and also under the Cenvat Credit Rules. The Original Authority issued an order confirming the demand of Rs. 437/- alongwith interest and appropriated the amounts already paid. He imposed penalties as follows :- (a) Rs. 437/- under Section 11AC of the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. The respondent has also filed a cross objection. 6. The learned SDR apparently bound by instructions reiterates the grounds of appeal and seeks setting aside the order of Commissioner (Appeals). 7.1 This was a fit case where no show cause notice should have been issued as provided under provisions of Section 11A(2B). Why a show cause notice came to be issued is not forthcoming. Clearly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery! Is it a case of carelessness? Or is it a case of fear psychosis? Or is it a case of lack of sense of proportion? So much of money, manpower and time spent on filing this appeal. Apparently, there is no application of mind in filing this appeal. 7.4 Further, it has been noticed that several such appeals filed by the Department in disputes involving petty amounts are surfacing in annoying fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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