2006 (11) TMI 224

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..... ferred under Section 35G of the Central Excise Act, 1944 (for short, 'the Act') by revenue against the order dated 2-12-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, proposing following substantial questions of law :- "(i) Whether Tribunal was justified in dismissing the application for rectification of mistake only on the ground of limitation? (ii) Whether T .....

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..... igarh-II, 2003 (158) E.L.T. 680 (P & H). 3.In view of the above, the appeal is dismissed. 4.Before parting with the order, we are constrained to deprecate the filing of appeals before this Court in reckless and mechanical manner without even examining the merits of the controversy and the amounts involved. There appears to be non-application of mind by the persons at the helm of affairs, resulti .....

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..... ation must be much more than the amount involved. The question needs consideration at appropriate level so that public money and time is not wasted. 5.On earlier occasions, inter alia, in following cases, copies of orders passed by this Court were sent to the Board and other officers :- (1) C.E.A. No. 53 of 2005 titled as C.C.E., Ludhiana v. M/s. Vallabh Steel Ltd., decided on 7-8-2006 [2006 (20 .....

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