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2022 (8) TMI 700 - CESTAT NEW DELHILevy of penalty - delay in filing ER-1 returns - violation of Rule12 (1) of Central Excise Rules, 2022 and of Rule 12 (6) of Central Excise Rules, 2022 of Central Excise Act - intent to evade present or not - HELD THAT:- No doubt Rule 12 is silent about the element of intent. But the above facts clarifies that present is not the case of evasion of duty nor even the case of non-filing the requisite returns for the period in question. The only issue is that despite that the appellant was filing GST Returns but has failed to file the ER Returns for the same period - There is a substantial compliance on part of appellant to all the legal provisions which were in effect during the impugned period. Interest of justice requires that Rule 12 (6) of Central Excise Rules 2002 would not have been invoked. The imposition of late fee is nothing less than imposition of penalty. Penalty is a grave word which should be imposed only in case of apparent mala fide fraud, suppression of facts, misrepresentation etc. There is nothing apparent in this case on the part of the appellant. Appeal allowed.
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