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2016 (8) TMI 1021 - CESTAT NEW DELHI

2016 (8) TMI 1021 - CESTAT NEW DELHI - TMI - 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 challenged before the Tribunal reported in [2009 (11) TMI 947 - CESTAT NEW DELHI], wherein it was held that the contravention for which penalty has been imposed, is only a procedural violation and subsequen .....

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peal is on penalty of ₹ 30,000/- imposed 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 applicant for the earlier period, which was challenged before the Tribunal and Tribunal vide his final order no. 1503/2009-SM (BR) dated 17.11.2009 set aside the same by observing as under : I have careful .....

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