TMI Blog2019 (6) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... is requirement was notified by Notification No.41/2004-CE (NT) dated 25.11.2004. Simultaneously, Notification No.39/04-CE (NT) dated 25.11.2004 was also issued, which extended the exemption from filing such return to the assessee, whose payment of excise duty through account current during preceding financial year, was less than ₹ 1.00 Crore. Subsequently, the expression through account current was omitted by Notification No.41/2008-CE (NT) dated 29.09.2008 - This Notification escaped the attention of the assessee, which resulted in failure to file ER-6 return upto March, 2016. The appellants have accepted the default, but have pleaded that the same was unintentional and there has not been any loss of revenue to the exchequer and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than ₹ 1.00 Crore. That the expression through account current was omitted by Notification No.41/2008-CE (NT) dated 29.09.2008 and this escaped the attention of the appellant assessee. This resulted in failure to file ER-6 Returns till March, 2016. Show-cause notice dated 12.08.2016 was issued for non-submission of ER-6 Monthly Return for the period 2012-2013, 2013-2014 and 2014-2015. The Adjudicating Authority imposed a penalty of ₹ 5,000/- per Return for non-filing of each such Return i.e. the total amount of ₹ 1,80,000/- (₹ 5000/- X 36 ER-6 Returns) as penalty was imposed under Rule 15A of Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) accepted the contention of bonafide belief and reduced the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended the exemption from filing such return to the assessee, whose payment of excise duty through account current during preceding financial year, was less than ₹ 1.00 Crore. Subsequently, the expression through account current was omitted by Notification No.41/2008-CE (NT) dated 29.09.2008. This Notification escaped the attention of the assessee, which resulted in failure to file ER-6 return upto March, 2016. The appellants have accepted the default, but have pleaded that the same was unintentional and there has not been any loss of revenue to the exchequer and accordingly, prayed for setting aside the penalties imposed. 6. I also find from the record that the appellants have reflected the details of the cenvat credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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