2011 (4) TMI 1074

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..... ates, S/Shri T. Rajeswara Shastry and M.S. Nagaraja, Advocates, the Respondent. [Judgment per : N. Kumar, J.]. - Revenue has preferred this appeal against the order passed by the Tribunal which declined to interfere with the order passed by the Commissioner of appeals to reduce Rs. 1,00,000-00 to Rs. 75,000-00. 2. The material on record discloses that the assessee paid the service tax alo .....

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..... of the Tribunal as well as this Court. We deprecate this practice of the Department in filing appeals mechanically, without application of mind. Probably because of this reckless filing of cases, now a policy decision is taken not to file any appeals before this Court, where the amount involved is less than Rs. Two lakhs. 4. For the aforesaid reasons, we find no merit in this appeal. Accord .....

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