TaxTMI 
TaxTMI 
2010 (12) TMI 1042
X X X X Extracts X X X X
X X X X Extracts X X X X
...., for the Appellant. [Order per : Adarsh Kumar Goel, J.]. - This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Central Excise & Service Tax Appellate Tribunal, New Delhi dated 30-3-2009 [2009 (242) E.L.T. 116 (Tribunal)] proposing to raise following substantial question of law :- "Whether the learned Tribunal was ju....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the Order-in-Appeal No. 13/NS/GGN/2007, dated 11-1-2007 was not legal and proper and the same was required to be appealed against before the learned Tribunal after having examined the case records of the said Order-in-Appeal?" 2. The assessee is a manufacturer of Brake Linings and is availing CENVAT Credit facilities under the Cenvat Credit Rules, 2002. During scrutiny of return for the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al was not justified in dismissing the appeal as not maintainable and should have allowed the appellant to rectify the defects. 5. We are unable to accept the submission. Even if we assume that the Tribunal should have gone into the merits of the case, we find that the amount of penalty involved is only Rs. 10,000/- and on the question of interest, the Commissioner (Appeals) has recorded a f....