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2021 (3) TMI 727 - AT - Central ExciseLevy of Penalty - in the SCN, there is no allegation of wilful suppression, concealment of facts, mis-declaration - Applicability of Rule 9A(3)of CER - HELD THAT:- During the course of audit itself, the audit team raised the objection, but the appellant did not accept the view of the audit team and did not file the returns. In these circumstances, the extended period of limitation is rightly invoked - Further, penalty imposed under Rule 27 of the Central Excise Rules, 2002 is on higher side and the same is reduced to ₹ 2000 for non filing ER-4 (Yearly) return for the period 2013-14. For ER-4 (Yearly) return for the period 2014-15 and for ER-7 (Yearly) return for the period 2014-15, penalties in terms of Rule 12(6) of the Central Excise Rules, 2002 have been rightly imposed for non filing the returns of ₹ 20,000/- each, the same are confirmed. For ER-5 (Yearly) return for the period 2014-15 and ER-6 (Monthly) for the period August 2014 to March 2016, penalties imposed in terms of Rule 15A of the Central Excise Rules, 2002 for non filing the returns under Rule 9A(3) of the Cenvat Credit Rules, 2004, it is held that at the time of issuance of the show cause notice, the provisions of Rule 9A(3) were omitted without saving clause. - Penalties of ₹ 5000/- and ₹ 95,000/- respectively set aside.
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