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2019 (1) TMI 1224 - CESTAT BANGALOREPenalty - it was alleged that the adjudicating authority has levied the penalty on the appellant without issue of show-cause notice and also without providing an opportunity of hearing - principles of natural justice - Held that:- On certain occasion there was a delay in filing the return by the appellant as the appellant was unaware of the requirement of ER-1 returns under the mistaken belief that they were not required to file the same as they were not liable to pay the excise duty on account of the exemption - Further the Superintendent vide the Demand Order dated 21.03.2016 has imposed the penalty for delayed filing of the ER-1 returns without affording an opportunity of hearing and without issuing a show-cause notice which is a mandatory requirement for imposing any penalty. Further the Commissioner (Appeals) has also not considered the violation of the principles of natural justice. The observation of the Superintendent in the Demand Notice that there is no need to pass a speaking order is not tenable in law - the impugned order imposing penalties for late filing the ER-1 return is not sustainable - appeal allowed - decided in favor of appellant.
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