TaxTMI 
TaxTMI 
2022 (2) TMI 453
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....r the Respondent(s) : Dr. N Mozika, SC CGSC JUDGMENT: (per the Hon'ble, the Chief Justice) (Oral) The review petition is directed against an order of November 29, 2021 which dealt with an appeal filed by the petitioner herein against an order dated March 11, 2020 passed by the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal reduced the penalty imposed on the petitioner to Rs. ....
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....le multiplication of the exercise in a bad habit taking root here of frequently seeking review of an order to have a second bite of the cherry. 4. It is possible that an order has been erroneously made in the sense that the adjudication may be incorrect or the assessment may be awry; but every faulty assessment or erroneous adjudication would not permit a party to approach the same forum for a re....
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.... witness had not been given to the review petitioner but, in the same breath, the Court observed that an immediate objection in such regard was not taken by the petitioner. Further, the Court found that the penalty imposed on the petitioner was nominal and that the petitioner had not, at the outset, indicated that the recovery was not made from his possession. It may have been an erroneous inferen....