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2016 (8) TMI 1023 - CESTAT NEW DELHI

2016 (8) TMI 1023 - CESTAT NEW DELHI - TMI - 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 erred in applying the legal provisions relevant to the case. 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 as it .....

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Appellant : Shri T.R. Rustogi, Advocate For the 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 manufacture of Pan Masala liable to central excise duty. They were availing credit on various inputs in terms of Cenvat Credit Rules, 2004 in terms of provisions of Rule 9(A) of the said Rules, the appellants are to .....

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of appeal records, it is clear that both the 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. Further, it is pointed by the ld. Counsel for the appellant that the show cause notice invoked Rule 25 of the Central Excise Rules not the Rules under which the penalty was imposed by the Original Authori .....

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