TMI Blog2022 (8) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... BER (TECHNICAL) None for the Appellant Shri Prabhakar Sharma, Superintendent, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. NGP-EXCUS- 000-APP-235-18-19 dated 13.11.2018 passed by the Commissioner of Central Excise (Appeals), Nagpur. By the impugned order, the Commissioner (Appeals) has held as follows:- ORDER I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 read with section 75 of the Finance Act, 1994 section 174 of Goods Services Tax Act, 2017. (iii) I impose a Penalty of Rs.17,875/- (Rs. Seventeen Thousand Eight Hundred Seventy-five only) upon them under Rule 15 of the Cenvat Credit Rules, 2004 read with section 78 of the Finance Act, 1994 section 174 of Goods Services Tax Act, 2017, which the Noticee shall pay forthwith. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n duty involved or the duty involved; or (ii) the amount of fine or penalty determined by such order, does not exceed fifty thousand rupees. 2.2 In the present case on this ground alone, as the amount involved is very petty, this appeal should be held to be non-admissible and dismissed. 2.3 I also find that the matter has been listed for hearing on 21.01.2022, 21.03.2022, 08.06.2022 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. 2.5 Rule 20 of the CESTAT Procedure Rule, 1982 reads as under: RULE 20. Action on appeal for appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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