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2022 (5) TMI 902 - AT - Central ExciseLevy of penalty under Rule 12 (6) of Central Excise Rules - late filing of Returns (ER-1) for the period July, 2017 to February, 2018 - ex-parte order - violation of principles of natural justice - case of appellant is that it was filing their returns under the GST provisions w.e.f. 01/07/2017, they were under bona fide belief that they are no longer required to file returns under the erstwhile Central Excise Act - HELD THAT:- This cogent explanation was given before the learned Commissioner (Appeals), but the Commissioner (Appeals) failed to record any findings on the said contention. It is further found that the Court below have passed the order with reference to Section 174 of the CGST Act, which provides for repeal and savings. There is no saving Clause in the said Section, for initiating and imposing penalty for none filing of the returns (ER-1), once the provisions of GST have been imposed w.e.f. 1st July, 2017. Accordingly, the show cause notice in misconceived and the impugned order have been erroneously passed, having no sanctity in law. The imposition of penalty for non-filing of returns for the period under dispute, July 2017 to February 2018, is bad and not called for - appeal allowed - decided in favor of appellant.
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