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2001 (12) TMI 717 - AT - Central Excise
Issues:
1. Waiver of pre-deposit of penalty amount under Rule 173Q for non-filing of R.T. 12 returns. 2. Decision on the appeals filed against penalties imposed by the Commissioner (Appeals). 3. Grounds for appeal based on lack of intention to evade duty and belief regarding filing requirements. 4. Applicability of Rule 210 in penalty imposition. 5. Confirmation of penalties under Rule 54 and 173Q. Analysis: Issue 1: The appellants sought waiver of pre-deposit of penalty amounts of Rs. 25,000 and Rs. 10,000 under Rule 173Q for non-filing of R.T. 12 returns. The Tribunal unconditionally allowed both stay applications considering the facts and circumstances. Issue 2: The appeals were filed against penalties imposed by the Commissioner (Appeals) for failure to file R.T. 12 returns. The penalties were imposed under Rule 173Q for non-filing during a specific period. The Commissioner upheld the penalties, with a reduction in one case, based on contravention of Rule 54 and 173Q. Issue 3: The appellants argued lack of intention to evade duty and believed R.T. 12 returns were not required under a new levy scheme. However, the Tribunal found their non-filing not bona fide, as they cleared goods without informing the Excise Department, contravening Rule 173Q and Rule 54. Issue 4: The Tribunal clarified that Rule 210 did not apply to the appellants' case, as it pertains to situations without specific provisions in the Act or Rules. The contravention by the appellants fell under Rule 54 and 173Q, justifying the penalties imposed. Issue 5: The Tribunal upheld the penalties, stating they were rightly imposed under Rule 54 and 173Q. The penalties were deemed proportionate to the contraventions committed by the appellants, leading to the dismissal of their appeals for lacking merit. In conclusion, the Tribunal upheld the penalties imposed by the Commissioner (Appeals) on the appellants for non-filing of R.T. 12 returns, rejecting their arguments of lack of intention and misunderstanding of filing requirements. The penalties were deemed appropriate under Rule 54 and 173Q, leading to the dismissal of the appeals.
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