TMI Blog2019 (5) TMI 1899X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period prior to Rule 12(6) of the Central Excise Rules, 2002 in the statue book, i.e. 01.03.2015. Further, there is no loss of revenue to the department, in that circumstance, the appellant need leniency from this Tribunal. The penalty reduced to ₹ 12,000/- on the appellant for late filing of the returns - appeal allowed in part. - Appeal No. E/60408/2019-[SM] - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) of the Central Excise Rules, 2002 for imposing penalty on the appellant. The matter was adjudicated and various penalties were imposed on the appellant in terms of Rule 12(6) of the Central Excise Rules, 2002. Against the said order, the appellant is before me and seeking reduction in quantum of penalties. 3. Heard the parties. 4. Considering the fact that in 2014, the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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