2011 (11) TMI 198

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..... y the appellant paid the amount even though belatedly with interest, hence, lenient view as regards penalty is justified in this case. Penalty is thus reduced. - Decided in favor of assessee. - E/309/2011 - - - Dated:- 24-11-2011 - MR. B.S.V. MURTHY, J Represented by: Shri H.D. Dave, Adv.: for Assessee. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: .....

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..... Central Excise Rules, 2002 and penalty of Rs.1,000/- was imposed under Rule 27 of Central Excise Rules, 2002 for filing of return for October 2008 late. The appeal filed by the appellant was rejected. 3. Ld.Counsel submits that in this case, the default occurred in the month of October 2008 and admittedly, as noted by the Commissioner (Appeals) in the order, no invoice was issued by the appe .....

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