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2018 (6) TMI 3 - CESTAT CHENNAIPenalty u/r 27 of CER, 2002 -Belated filing of monthly returns in ER-1 - violation of Rule 12 (1) and Rule 12 (5) of CER, 2002, and Rule 9 (7) of CCR, 2004 - It is the case of the appellant that it did file its monthly ER-1 returns manually, without any delay but the respondent without verifying the same has imposed the penalty - Held that:- This aspect needs to be verified by the adjudicating authority as to the filing of manual returns. If the same is in time then that proves the bonafides as claimed by the appellant even with regard to its reasons for delay in filing ER-1 electronically and requires no penalty - appeal is allowed for statistical purpose.
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