9911796707
TMI Blog2011 (5) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... pensing with the condition of pre-deposit of penalty of Rs.15,000/- (Rupees Fifteen Thousands only), I proceed to decide the appeal itself, inasmuch as a short issue is involved. Penalty stand imposed by the Commissioner(Appeals) in terms of provisions of Rule 27 of Central Excise Rules, 2002. The appellant s grievance is that the said Rule provides for imposition of penalty maximum to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2002 for each offence. Had the appellant been issued separate Show Cause Notice for non/late filing of each of the return, for each month/year, the penalty proposed and imposed would be proper. Because a single Show Cause Notice had been issued to the appellant proposing penalty for non/late filing of ER-4, ER-5 and ER-6 return, penalty imposable will be Rs.5,000/- in each case and not for eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the ld.Advocate. Admittedly, reference under Rule 27 is to the terms Rules and not Rule . As such, separate penalty of Rs.5,000/- (Rupees Five Thousands only) cannot be imposed for contravention of each and every Rule. As long as there is only one Show Cause Notice invoking Rule 27, maximum penalty to the extent of Rs.5,000/- (Rupees Five Thousands only) is imposable. Accordingly, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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