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2015 (10) TMI 1960 - CESTAT NEW DELHIImposition of penalty - Non submission of ER-1 returns electronically - Held that:- There is no dispute that since April, 2010 onwards in terms of the provisions of Central Excise Rules, monthly ER-1 returns were required to be filed electronically and accordingly failure to file electronically would attract penalty under Rule 27. There is no dispute that throughout during April, 2010 to December, 2010 period, the monthly returns were filed manually in time, but due to systems problem, the appellant could not file the returns electronically. From the observations of the Commissioner (Appeals) in Para 5 of the order, it is clear that there was some systems error which was rectified only in January, 2011. Thus, it is clear that non-filing of ER-1 returns electronically during April, 2010 to December, 2010 was due to systems error which was rectified in January, 2011 and therefore for this period, the appellant cannot be blamed for not filing the ER-1 returns electronically. - throughout during the period from April, 2010 to December, 2010, the returns had been filed manually and in time and just because the returns for this period could not be filed electronically in time due to systems error and were filed electronically only in July, 2011, it would not be correct to impose penalty on them under Rule 27. In view of this, the impugned order is not sustainable. The same is set aside - Decided in favour of assessee.
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