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2010 (7) TMI 395 - CESTAT, NEW DELHIPenalty – SSI unit chosen to pay duty - filed quarterly returns – SCN issued, respondents have failed to file monthly returns and accordingly, they were required to show cause why penalty should not be imposed on them under Rule 27 of the Central Excise Rules - original authority held that the party committed offence 15 times, imposed penalty of Rs. 75,000/- [15 x 5000] under Rule 27 - Commissioner (Appeals) reduced the penalty of Rs. 75000/- imposed under Rule 27 by the original authority to Rs. 2,000/- - technical violation is clearly due to misunderstanding not only by the assesses but also by the officers of the Department - no minimum penalty prescribed under Rule 27 of the Central Excise Rules, 2002 - Leniency shown by the Commissioner (Appeals) is not unjustified - no valid grounds adduced to interfere with the order of the Commissioner (Appeals)
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