TMI Blog2021 (3) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. This is only procedural of lapse on the part of the appellant, therefore, leniencies are to be given to the appellant. The consolidated penalty for non-filing of the returns namely ER-4, ER-5, ER-6 and ER-7 for the period 2014-15, the penalty is reduced to ₹ 20,000/- - Appeal allowed in part. - Excise Appeal No. 60098 of 2021 - FINAL ORDER NO. 60561/2021 - Dated:- 18-3-2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. On appeal, the penalties were reduced to ₹ 50,000/- by the ld. Commissioner (Appeals). Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that there is no Revenue implication in the matter, therefore, a lenient view be taken for imposing the penalty on the appellant. In support of his contention, he relied on the decisions of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has not filed the returns namely ER-4, ER-5, ER-6 and ER-7 but on the other hand, there is no Revenue implication for the same. This is only procedural of lapse on the part of the appellant, therefore, leniencies are to be given to the appellant. In these terms, the consolidated penalty for non-filing of the returns namely ER-4, ER-5, ER-6 and ER-7 for the period 2014-15, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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