2011 (10) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re is an application for adjournment, the case warranted final disposal in view of the difference in opinion between the Commissioner reviewing the adjudication order and the Commissioner who decided the appeal of the assessee. To look into the matter, COD application is allowed as there is only 13 days delay in seeking appeal remedy in absence of mala fide or deliberate intention of the Appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the firm view that there was no contravention of Rule 9 and Cenvat Credit Rules, 2004, imposition of penalty was undesirable. 3. Before the appellate order could see the light of the day. Show Cause Notice was issued for review on 22-1-2009. This is an essence in conflict with law because it appears that the reviewing Commissioner without any regard to the first appellate order passed made re....