2016 (8) TMI 1021

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..... ) TMI 947 - CESTAT NEW DELHI], wherein it was held that the contravention for which penalty has been imposed, is only a procedural violation and subsequently the required return has been filed, therefore, imposing penalty for the same is unsustainable. Therefore, by following the same, impugned order is set aside. - Decided in favour of appellant with consequential relief - E/1883/2008-EX(DB) - F .....

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..... the submissions from both the sides and perused the records. The penalty is sought to be imposed only for non-filling of ER-6 returns prescribed under Rule 9A of Cenvat Credit Rules, 2004 by the due date. I find that rule 15 of Cenvat Credit Rules under Which the penalty for this contravention of Rule 9A has been imposed, does not provide for imposition of penalty for offences other than taking th .....

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..... . In view of these circumstances, the impugned order imposing penalty of ₹ 50,000/- on the appellant under rule 15 of Cenvat Credit Rules, 2004 is not sustainable. The same is set aside and the appeal is allowed. 3. By following the same we set aside the present impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in the open court) - - .....

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