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2017 (10) TMI 1518 - AT - Central ExciseLevy of late fine - Delay in filing return versus non-filing of return - validity of Rule 12(6) of Central Excise Rules, 2002 - vires of Section 37(3) of Central Excise Act, 1944 - It is contended that even if there is no challenge to Rule 12(6) the lower authorities have wrongly invoked a provision that is pertinent to late filing whereas there is a case of non-filing. HELD THAT:- Rule 12(6) stipulates the payment of an amount for late filing which is not penalty but is a fee for regularization and hence reliance on the decision of Tribunal in the case of Anil Products Ltd. v. Commissioner of Central Excise, Ahmedabad [2011 (5) TMI 500 - CESTAT, AHMEDABAD] is misplaced - Turning to the contention that the said rule is not invocable for non-filing of returns, it is not in dispute that these returns have not been, should have been and would have to be filed at some point of time; that the appellant has not yet filed those returns indicates that gross disregard for the law. Necessarily as and when those returns are filed, all of them would stand delayed by more than 200 days from due date; consequently, ₹ 20,000/- will apply. Hence, there is no requirement to set aside the demand for this fee in the impugned order - appeal dismissed - decided against appellant.
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