Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Diamond International Private Ltd. Versus CCE, Delhi-II

2016 (7) TMI 82 - CESTAT NEW DELHI

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 keeping, it was expected when the scheme was int .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 No.E/54517/2015-SM (BR) - Final Order No.517 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ve 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/- respectively. Aggrieved by this, the appellant ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urther, 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 appreciating the legal basis before imposing s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version