Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Dharampal Satyapal Ltd. Versus C.C.E. Delhi-II

2016 (8) TMI 1021 - CESTAT NEW DELHI

Imposition of penalty - Rule 15 of Cenvat Credit Rules, 2004 - non filling of ER-5 and ER-6 returns within the period prescribed - held that:- it is found that an identical penalty was imposed on the same applicant for the earlier period, which was c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fore, 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) - Final Order No. 51975/2016 - Dated:- 20-5-2016 - Ms .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d on the appellant on the ground of non filling of ER-5 and ER-6 returns within the period prescribed under the rules. 2. Without going into the detailed arguments submitted by both the sides we find that an identical penalty was imposed on the same .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ides 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oes not provide for penalty for any other offence and other than Rule 15 there is no other provision in Cenvat Credit Rules prescribing the imposition of penalty for contravention of Cenvat Credit Rules where no other penalty has been prescribed. In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version