TMI Blog2010 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... lly. However, when the matter was taken up for final disposal, the Tribunal has passed an order to the effect that the amount involved being very small, the issue raised by the appellant need not be considered and the same shall be considered in an appropriate case. Challenging the said order of the Tribunal, the appellant has preferred the present appeal. Held that- in the light of the decision of Standard Radiators Pvt. Ltd. v. Commissioner of Central Excise that the Tribunal has totally failed in deciding the appeal on merits. - 884 of 2010 - - - Dated:- 11-6-2010 - F.M. Ibrahim Kalifulla and M.M. Sundresh, JJ. REPRESENTED BY: Shri K. Ravi Ananthapadmanabhan, Standing Counsel, for the Appellant. None, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of electricity, for which no duty is levied, has been confirmed. Further, a sum of Rs. 55,611/- has been imposed as penalty under Rule 15 of Cenvat Credit Rules, 2004, on the assessee. Being aggrieved by the same, the assessee preferred an appeal. By order dated 30-7-2008 in Appeal No. 7 of 2008, the Commissioner of Central Excise and Ser vice Tax (Appeals) has set aside the order passed in Order-in-Original No. 37 of 2007, thereby allowing the appeal filed by the assessee. Challenging the same, the appellant herein preferred a further appeal before the Tribunal in Final Order No. 1876 of 2009. The said appeal was taken on file by the Tribunal and an order of stay was granted initially. However, when the matter was taken up for fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to admit an appeal in respect of an order where the difference in duty involved or the duty involved or the amount of fine or penalty determined by the said order does not exceed Rs. 50,000/-. Therefore, if the difference in duty involves Rs. 50,000/- or more or the penalty is more than Rs. 50,000/- as the case may be, the Tribunal has to admit the appeal and decide the matter on merits. Even in a case, where the amount referred to above involves less than the said sum, the Tribunal has to exercise the discretion and then decide as to whether the appeal has to be admitted or not. Admittedly, in the present case on hand, the appeal has already been admitted by the Tribunal and an order of stay has been granted. The respondent has been se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, should be set aside and the assessee's appeal (E/316/88-Bom.) should be restored to the file of the Tribunal Bench at Bombay to be heard and disposed of afresh, having due regard to what we have stated above." 9. Similarly, in Commissioner of Customs, Mumbai v. Unimac India Ltd. [2006 (198) E.L.T. 488 (S.C.)], the Supreme Court has observed as follows: "Unfortunately the Tribunal, though the final court of fact, has not recorded the findings after considering the voluminous evidence which was present on the record. Tribunal has not adverted to the evidence present on the record. We are not satisfied with the impugned order. The Tribunal being the final court of fact should have been given considered findings after delving into th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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