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2016 (7) TMI 82 - CESTAT NEW DELHI

2016 (7) TMI 82 - CESTAT NEW DELHI - TMI - Penalty imposed on the misc. provisions of Rule 27 of CER 2002 and Rule 15 (A) of CCR, 2004 - manual filing of returns and accepted by the department - Held that:- The appellant has a valid point in their argument that the department has been accepting their manual returns and after 5 years, issued notice for imposing penalties for not filing returns by electronic mode - While electronic filing will facilitate easy monitoring and proper record keepi .....

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e that no irregularity or short payment of duty is connected to any of these returns. - Considering the above factual and legal position, find that while there is an admitted violation on the part of the appellant regarding mode of filing these returns, it will be proper and justifiable to restrict the penalties to ₹ 5,000/- each in terms of Rule 27 of Central Excise Rules, 2002 and Rule 15(A) of Cenvat Credit Rules, 2004. The appeal is disposed of in the above terms. - Excise Appeal N .....

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2 and Cenvat Credit Rules, 2004. As they have failed to file these returns in time and online as per the requirement, proceedings were initiated against them for imposition of penalties. The Original Authority on conclusion of the proceedings imposed penalty of ₹ 30,000/- under Rule 27 of Central Excise Rules, 2002 and ₹ 1,00,000/- under Rule 15 (A) of Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) modified the penalty to ₹ 15,000/- and ₹ 50,000/- respec .....

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m resulting in imposition of penalty. (B) Further, ld. Counsel submitted that they have been filing monthly ER-I Returns which is essentially a duty payment/assessment return electronically without fail. The present proceedings are in respect of other periodical returns like ER-4, ER-5, ER-6 and ER-7. Though the show cause notice for proceedings were for the period 2008-09 onwards, mandatory E-filing of these returns were introduced only w.e.f. 2011/2012. As such, there is a serious error in app .....

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