Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 951 - AT - Central ExcisePenalty - Held that:- In terms of the Rule 8(1) of Central Excise Rules, 2002, the electronic payment of central excise duty is mandatory for certain category of assessees and there is no dispute that the appellant’s unit falls in that category. There is no dispute that the appellant were required to file ER-I Return electronically. Hence, the failure to pay duty electronically and file return electronically would attract penalty under Rule 27. The Rule 27 however provides for penalty which may extend to Rs. 5,000/-. The penalty of Rs. 5,000/- is maximum penalty prescribed under this Rule. In the circumstances of the case, I am of the view that penalty of Rs. 5,000/- for each offence and each month is excessive. Accordingly, the total penalty is reduced to Rs. 5,000 - Decided partly in favour of assessee.
|