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2016 (7) TMI 82 - AT - Central ExcisePenalty imposed on the misc. provisions of Rule 27 of CER 2002 and Rule 15 (A) of CCR, 2004 - manual filing of returns and accepted by the department - Held that:- The appellant has a valid point in their argument that the department has been accepting their manual returns and after 5 years, issued notice for imposing penalties for not filing returns by electronic mode While electronic filing will facilitate easy monitoring and proper record keeping, it was expected when the scheme was introduced, the assessee be guided by the Department for complying with the new requirement. The appellants have been filing manual returns. It is an admitted fact that the main monthly returns used for assessment has been filed by them electronically. Further, when the scheme of E-filing was introduced in respect of other returns in 2011/2012, no penalty can be imposed for the period prior to that for cases to failure to file electronically. Also take note that no irregularity or short payment of duty is connected to any of these returns. Considering the above factual and legal position, find that while there is an admitted violation on the part of the appellant regarding mode of filing these returns, it will be proper and justifiable to restrict the penalties to ₹ 5,000/- each in terms of Rule 27 of Central Excise Rules, 2002 and Rule 15(A) of Cenvat Credit Rules, 2004. The appeal is disposed of in the above terms.
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