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M/s. Dharampal Satypal Versus CCE, New Delhi

2016 (8) TMI 1023 - CESTAT NEW DELHI

Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - Rule 15 of the Cenvat Credit Rules, 2004 - manufacture of Pan Masala - Held that:- it is clear that both the lower authorities have seriously er .....

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hat other than the non-filing of return, no other allegation has been made against the appellant. The returns stand filed thereafter. Therefore, both the lower authorities have fallen in error in not considering the correct legal position and imposin .....

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he Respondent : Ms.K.V. Kumar, AR. ORDER The appeal is against imposition of penalty of ₹ 5,00,000/-on the appellants by the Commissioner (Appeals), Delhi-II vide the impugned order dated 15.03.2007. The appellants are engaged in the manufactur .....

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inputs. Proceedings were initiated against them for non-filing of such return for the period 2004-05. The Original Authority, on adjudication, imposed a penalty of ₹ 1 crore on the appellant in terms of Rule 15 of the Cenvat Credit Rules, 2004. .....

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lower authorities have seriously erred in applying the legal provisions relevant to the case. First of all, non-filing of Annual Return, as stipulated in Rule 9 of Cenvat Credit Rules, 2004, cannot be penalized in terms of Rule 15 of the said Rules. .....

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l as the impugned order nowhere reveals that reason for applying Rule 15 in the present proceedings. It is seen that in a similar set of facts, the penalty imposed was challenged by the same appellant. The Tribunal vide Final Order No.1503/2009-SM (B .....

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