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2014 (8) TMI 965 - AT - Central ExciseFailure to file monthly returns - penal action under Rule 27 of the Central Excise Rules, 2002 - Held that:- It is urged by the appellant that new system of filing (e. filing) was introduced from April/May, 2010. The unit is located in remote area, subjected to frequent power cuts and poor connectivity of internet connection. Thus some delay resulted in filing returns, which is neither deliberate, nor there is any deliberate defiance of law. I find that returns have been filed regularly, and delay varies from one day to 18 or 20 days, except in two cases when delay is of 43 days and 30 days. Under the facts and circumstances, no case of deliberate disobedience of provisions of law is made out. - Decided in favour of assessee.
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