2009 (4) TMI 669

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..... -in-appeal No. 152-CE/Appl./KNP/2006 dt. 26-4-06 passed by Commissioner (Appeals) by which penalty imposed on the respondent for late submission of ER-I monthly return was reduced from Rs. 10,000/- to Rs. 2,000/-. The Revenue seeks the enhancement of penalty to Rs. 2,000. 2. None appeared for the respondent. 2.1 Heard Ld. DR who reiterated the grounds of appeal and pleaded that in this case, t .....

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..... e enhanced to Rs. 10,000/-. Rule 25 is not invokable for imposing penalty for delay in filing of ER-I returns, as none of the clauses (a), (b), (c) or (d) of sub-rule (1) of Rule 25 are attracted in case of delay that too - just one instance of delay of 8 days in filing the ER-I return for the month of July 2004. I. therefore, do not find any infirmity in the impugned order. The Revenue s appeal i .....

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