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2019 (5) TMI 1899 - AT - Central ExciseLevy of penalty u/r 12(6) of the Central Excise Rules, 2002 - late filing of return - HELD THAT:- Considering the fact that in 2014, the provisions of Rule 12(6) of the Central Excise Rules, 2002 were not applicable. Therefore, no penalty is imposable on the appellant for the period prior to Rule 12(6) of the Central Excise Rules, 2002 in the statue book, i.e. 01.03.2015. Further, there is no loss of revenue to the department, in that circumstance, the appellant need leniency from this Tribunal. The penalty reduced to ₹ 12,000/- on the appellant for late filing of the returns - appeal allowed in part.
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