9911796707
TMI Blog2010 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... unds that the appeals filed by the appellants is supported by an undated Review Order without the date - it was alleged that the assessee contravened Rule 8 of the Central Excise Rules, 2002 and failed to pay the requisite duty - demand of duty was sustained but demand of interest was set aside on the ground that there was neither any proposal for demand of interest in the Show Cause Notice nor qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeals filed by the appellants is supported by an undated Review Order without the date even being put by the learned Commissioner under their signature and the Review Order does not disclose why the Order-in-Appeal was found to be not legal and proper whereas the fact is that for the purpose of filing appeal, a clear opinion was formed by the members of the committee on the note sheet, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee contravened Rule 8 of the Central Excise Rules, 2002 and failed to pay the requisite duty. After issuance of Show Cause Notice dated 7-2-2005, Order-in-Original dated 30-12-2005 was passed against the assessee. On appeal, demand of duty was sustained but demand of interest was set aside on the ground that there was neither any proposal for demand of interest in the Show Cause Notice nor quantif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice nor quantification of the amount in the order. We asked learned counsel for the appellant as to how much was the amount of interest. He was unable to point out the same except stating that it could not be a significant amount. The amount of penalty involved is only ₹ 10,000/-. 6. In view of above, the amount being insignificant, we do not find any ground to go into the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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