2009 (4) TMI 669

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..... [Order]. - This is Revenue's appeal against order-in-appeal No. 152-CE/Appl./KNP/2006 dt. 26-4-06 passed by Commissioner (Appeals) by which penalty imposed on the respondent for late submission of ER-I monthly return was reduced from Rs. 10,000/- to Rs. 2,000/-. The Revenue seeks the enhancement of penalty to Rs. 2,000. 2. None appeared for the respondent. 2.1 Heard Ld. DR who reite .....

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..... it is not understand as to how the penalty under this rule can be enhanced to Rs. 10,000/-. Rule 25 is not invokable for imposing penalty for delay in filing of ER-I returns, as none of the clauses (a), (b), (c) or (d) of sub-rule (1) of Rule 25 are attracted in case of delay that too - just one instance of delay of 8 days in filing the ER-I return for the month of July 2004. I. therefore, do not .....

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