2022 (8) TMI 314

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....entative for the Respondent ORDER This 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 Commissio....

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....017. (iii) I impose a Penalty of Rs.17,875/- (Rs. Seventeen Thousand 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....

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....ermined by such order, does not exceed fifty thousand rupees." 2.2 In the present case on this ground 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 soug....

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.... or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment 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....