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TMI Blog2011 (2) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... this period, the quarterly returns were being acknowledged by the Range Officers and they did not raise any objection or told the assessee to file monthly return - Thus, there is contravention of the provisions of Rule 12 (1) of Central Excise Rules, 2002 attracting penalty under Rule 27, and upholding the imposition of penalty under Rule 27 of the Central Excise Rules, 1944, the quantum of penalty is reduced to Rs. 5,000 - The appeal is partially allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d not object to filing of the quarterly return instead of the monthly return, the appellant under bonafide belief continue to file the quarterly return, till they were asked by the Department to file the monthly return, that failure of the appellant to file monthly return was not deliberate, that in view of this, imposition of penalty of Rs. 5,000/- for each month of failure to file the monthly return is too harsh and was not called for, and that the impugned order upholding the penalty of Rs. 70,000/- is, therefore, not correct. He also cited judgment of the Tribunal in the case of Poly Spinning Mills vs. CCE, Chennai II reported in 2008 (231) E.L.T. 282, wherein it was held that once the duty was certified by the Department, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return relate. The 1st proviso to Rule 12 (1) prescribes, instead of a monthly return, a quarterly return in respect of certain category of assessee and one of the category of assessees specified is the assessees availing the exemption under a notification based on value of clearances in a financial year. Thus, an assessee availing of SSI exemption, which is an exemption based on value on clearance in a financial year, is required to file quarterly return in a prescribed format while the assessee who are not covered by the proviso to Rule 12 (1) are required to file the monthly in the ER-1 format. There is no dispute about the fact that the appellant in this case even after opting out of SSI exemption w.e.f. 1/4/06, continued to file quarte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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