Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 987 - CESTAT BANGALOREDelay in filing of ER-6 Returns - Rule 9A(3) of CCR, 2004 - period 2012-13 to 2015-16 - HELD THAT:- The appellant has committed the lapse of non-filing of ER-6 Returns which is required to be filed under Rule 9A(3) of CCR, 2004. Penalty u/r Rule 15A of the CCR, 2004 - HELD THAT:- For violation of CCR, both the authorities have imposed penalties under CER, 2002 which is not permitted by law therefore by invoking Rule 15A of the CCR, 2004 - Penalty under Rule 27 of CER, 2002 and Rule 12(6) of the CER, 2002 set aside - penalty is reduced to ₹ 5000/- only under Rule 15A of the CCR. Appeal allowed in part.
|