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2021 (3) TMI 776 - AT - Central ExciseLevy of penalty - non-filing of the returns namely ER-4, ER-5, ER-6 and ER-7 for the period 2014-15 - HELD THAT:- In this case, it is a fact on record that the appellant has not filed the returns namely ER-4, ER-5, ER-6 and ER-7 but on the other hand, there is no Revenue implication for the same. This is only procedural of lapse on the part of the appellant, therefore, leniencies are to be given to the appellant. The consolidated penalty for non-filing of the returns namely ER-4, ER-5, ER-6 and ER-7 for the period 2014-15, the penalty is reduced to ₹ 20,000/- - Appeal allowed in part.
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