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2016 (8) TMI 1021 - AT - Central ExciseImposition of penalty - Rule 15 of Cenvat Credit Rules, 2004 - non filling of ER-5 and ER-6 returns within the period prescribed - held that:- it is found that an identical penalty was imposed on the same applicant for the earlier period, which was challenged before the Tribunal reported in [2009 (11) TMI 947 - CESTAT NEW DELHI], wherein it was held that the contravention for which penalty has been imposed, is only a procedural violation and subsequently the required return has been filed, therefore, imposing penalty for the same is unsustainable. Therefore, by following the same, impugned order is set aside. - Decided in favour of appellant with consequential relief
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