2022 (8) TMI 314

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....his appeal is directed against Order-in-Appeal No. NGP-EXCUS- 000-APP-235-18-19 dated 13.11.2018 passed by the Commissioner of Central Excise (Appeals), Nagpur. By the impugned order, the Commissioner (Appeals) has held as follows:- "ORDER I uphold the Order-in-Original no. 60/DEM/CEX/Dn.Kal/2017-18 dated 14.12.2017 passed by Assistant Commissioner, CGST & Central Excise, Division Kalmeshwar, N....

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....and Eight Hundred Seventy-five only) upon them under Rule 15 of the Cenvat Credit Rules, 2004 read with section 78 of the Finance Act, 1994 & section 174 of Goods & Services Tax Act, 2017, which the Noticee shall pay forthwith." 2.1 Appellant has filed this appeal challenging the denial of cenvat credit of Rs.17,875/- and equivalent penalty imposed on them. In terms of Section 35B(1) of the Centr....

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....round alone, as the amount involved is very petty, this appeal should be held to be non-admissible and dismissed. 2.3 I also find that the matter has been listed for hearing on 21.01.2022, 21.03.2022, 08.06.2022 and today. On all four occasions, either the appellant was not represented or has sought adjournment on some ground. 2.4 Section 35C(1) and 35C(1A) of the Central Excise Act, 1944 provid....

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....nment shall be granted more than three times to a party during hearing of the appeal. 2.5 Rule 20 of the CESTAT Procedure Rule, 1982 reads as under: RULE 20. Action on appeal for appellant's default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribun....