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TMI Blog2010 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules - original authority held that the party committed offence 15 times, imposed penalty of Rs. 75,000/- [15 x 5000] under Rule 27 - Commissioner (Appeals) reduced the penalty of Rs. 75000/- imposed under Rule 27 by the original authority to Rs. 2,000/- - technical violation is clearly due to misunderstanding not only by the assesses but also by the officers of the Department - no minimum pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns by the respondents for the period April 2006 to June, 2007. The respondents were eligible for the benefit of exemption under Notification No. 8/03, dated 1-3-2003, as amended. As the customers of the respondents wanted to avail cenvat credit, the respondents instead of availing exemption has chosen to pay duty from 1st April 2006 itself. However, they filed quarterly returns which were applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is which were being accepted by the Department has shown leniency and reduced the penalty to Rs. 2000/-. 4.The Committee of Commissioners passed the following Review Order :- "In terms of sub-section 2 of Section 35B of the Central Excise Act, 1944, on examination of the Order-in-Appeal No. 62-CE/ALLD/2008, dated 29-5-2008 passed by the Commissioner (Appeals), Customs Central Excise, Allahab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of June, 2006, September 2006 and December 2006 from the total defaults. 7. The Department has chosen to seriously pursue a trivial issue. However, the Committee of Commissioners has not given any valid reason for challenging the order of the Commissioner (Appeals). It is not being disputed that the officers were also regularly accepting the quarterly return and woke up nearly af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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