TMI Blog2014 (8) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the facts and circumstances, no case of deliberate disobedience of provisions of law is made out. - Decided in favour of assessee. - E/88234/2014-Mum - Final Order No. A/1321/2014-WZB/C-IV(SMB) & Stay Order No. S/621/2014-WZB/C-IV(SMB) - Dated:- 11-8-2014 - Shri Anil Choudhary, Member (J) Shri B.S. Indani, Advocate, for the Appellant. Shri Ashutosh Nath, Assistant Commissioner (AR), for the Respondent. ORDER The appellant M/s. Graintoch Industries Ltd. has filed an appeal along with stay application against the Order-in-Appeal No. AV(78)57/2014, dated 19-5-2014 passed by the Commissioner of Central Excise (Appeals), Aurangabad. 2. The brief fact of the case are that, on scrutiny of the returns filed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 February, 2012 10-3-2012 13-3-2012 3 March, 2012 10-4-2012 11-4-2012 1 April, 2012 10-5-2012 16-5-2012 6 August, 2012 10-9-2012 11-9-2012 1 September, 2012 10-10-2012 11-10-2012 1 December, 2012 10-1-2013 17-1-2013 7 March, 2013 10-4-2013 11-4-2013 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant that new system of filing (e. filing) was introduced from April/May, 2010. The unit is located in remote area, subjected to frequent power cuts and poor connectivity of internet connection. Thus some delay resulted in filing returns, which is neither deliberate, nor there is any deliberate defiance of law. I find that returns have been filed regularly, and delay varies from one day to 18 or 20 days, except in two cases when delay is of 43 days and 30 days. Under the facts and circumstances, no case of deliberate disobedience of provisions of law is made out. Thus, the appeal is allowed. Impugned order is set aside. 7. Stay application is also disposed off. (Dictated and pronounced in open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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