TMI Blog2011 (10) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... s technical one. No infirmity in order of the Commissioner (Appeals). - Decided against the Revenue. - E/1233/11-SM - - - Dated:- 31-10-2011 - Mrs. Archana Wadhwa, j. Present for the Appellant: Ms.R.K.Jagdev, SDR PER: ARCHANA WADHWA Being aggrieved with the impugned order passed by the Commissioner(Appeals), vide which he has reduced the penalty imposed upon the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f four crores during a financial year, but on pointing out by the department, they started filing the Return in ER-I Form. They submitted that the lapse is inadvertent due to bonafide belief that they had to file quarterly Return on account of being a small scale unit but they had foregone SSI exemption due to availment of Cenvat Credit facility. They submitted that it is on record that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seen from the above, the penalty imposed is on the short ground that the respondent have filed only quarterly ER-3 returns and have not filed monthly ER-I return. It stands discussed by the Commissioner (Appeals) that they were under bonafide belief on account of being SSI unit they were not required to file monthly ER-I returns. As such, the lapse on the part of the assessee was technical one f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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