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2014 (8) TMI 365 - AT - Central ExcisePenalty for electronically Late filing for ER-1 returns - quantum of penalty - Rule 27 of Central Excise Rules, 2002 - Held that:- It is observed from the show cause notice dt.27.06.2013 that appellant was called upon to show cause as to why for each months delay penalty should not be separately imposed under Rule 27 of Central Excise Rules, 2002 for contravening the provisions of Rule 12 of Central Excise Rules, 2002. For each months delay, adjudicating authority has imposed certain penalty which do not individually exceed ₹ 5,000/-. It is also observed from Para 3 of the OIO dt.14.08.2013 passed by adjudicating authority that for the period before June 2012 and after February 2013, there is no case of late filing of ER-1 return on the part of the appellant. Appellant was thus taking it for granted that for the period earlier than June 2012 a lenient view was taken by the Revenue for not imposing penalty, as argued by ld.Consultant appearing on behalf of the appellant, and continued with late filing of returns. Therefore, imposition of penalties by the first appellate authority has been correctly upheld. However, looking to the facts and circumstances of this case, penalties imposed upon the appellant for each months delay is reduced to ₹ 1,000/- - Decided partly in favour of assessee.
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