TMI Blog2016 (8) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 is only a procedural violation. It is seen that 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 conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining details of 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. On appeal, the Commissioner (Appeals) vide the impugned order reduced the penalty to ₹ 5,00,000/-. Aggrieved by this, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged by the same appellant. The Tribunal vide Final Order No.1503/2009-SM (BR) dated 17.11.2009 held that the contravention for which penalty has been imposed is only a procedural violation and subsequently, the required return has been filed later. Rule 9 A does not provide for any penal provisions for imposing penalty and Rule 15 does not cover the scope of the present proceedings. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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