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2009 (11) TMI 947 - AT - Central ExcisePenalty u/r 15(1) of CCR - imposition on the ground of non-filing of ER-6 returns prescribed under Rule 9A of CCR, 2004 by the due date - Held that: - Rule 15 of CCR under which the penalty for this contravention of Rule 9A has been imposed, does not provide for imposition of penalty for offences other than taking the Cenvat credit in respect of inputs or capital goods wrongly or in contravention of provisions of Cenvat Credit Rules. This rule does not provide penalty for any other offence and other than Rule 15 - In fact in Cenvat Credit Rule,2002, there is no provision analogous to Rule 27 of Cenvat Credit Rule which provide for imposition of penalty in the cases for contravention where no other penalty prescribed in the CER, 2002 or in the Act. The contravention for which the penalty has been imposed, is only a procedural violation and subsequently, the required return had been filed. In view of these circumstances, the impugned order imposing penalty of ₹ 50,000/- on the appellant under Rule 15 of CCR, 2004 is not sustainable - appeal allowed - decided in favor of appellant.
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