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TMI Blog2015 (10) TMI 1960X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly failure to file electronically would attract penalty under Rule 27. There is no dispute that throughout during April, 2010 to December, 2010 period, the monthly returns were filed manually in time, but due to systems problem, the appellant could not file the returns electronically. From the observations of the Commissioner (Appeals) in Para 5 of the order, it is clear that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(SM) - Final Order No. A/53210/2014-SM (BR) - Dated:- 7-8-2014 - Shri Rakesh Kumar, Member (T) Shri Bhagwan Ram, Company employee, for the Appellant. Shri Ranjan Kumar, Authorized Representative (DR), for the Respondent. ORDER From April, 2010 the Central Excise Rules specifically provided that a manufacturing unit is to submit its monthly ER-1 return electronically. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roblems repeatedly highlighted by them with Range Office as well as with ACES Admn., that in this regard they have also enclosed their correspondence with the Range Office as well as with ACES Admn., that non-filing of the ER-1 return electronically were, therefore, not deliberate, that throughout this period, the ER-1 returns were filed manually in time and that in view of this, the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions from both the sides and perused the records. 6. There is no dispute that since April, 2010 onwards in terms of the provisions of Central Excise Rules, monthly ER-1 returns were required to be filed electronically and accordingly failure to file electronically would attract penalty under Rule 27. There is no dispute that throughout during April, 2010 to December, 2010 period, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y view, this is not the ground to impose penalty on the appellant, as it is an admitted position that throughout during the period from April, 2010 to December, 2010, the returns had been filed manually and in time and just because the returns for this period could not be filed electronically in time due to systems error and were filed electronically only in July, 2011, it would not be correct to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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