2016 (7) TMI 82

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..... epartment - Held that:- The appellant has a valid point in their argument that the department has been accepting their manual returns and after 5 years, issued notice for imposing penalties for not filing returns by electronic mode While electronic filing will facilitate easy monitoring and proper record keeping, it was expected when the scheme was introduced, the assessee be guided by the Departm .....

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..... (A) of Cenvat Credit Rules, 2004. The appeal is disposed of in the above terms.
SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri R.S. Sharma & B.B. Sharma, Advocates For the Respondent : Shri G.R. Singh, AR ORDER PER B. RAVICHANDRAN: The appellant are engaged in the manufacture of various dutiable items and are availing cenvat credit in terms of Cenvat Credit Rules, 200 .....

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..... o filing of the returns for the year 2008-2009 to 2013-2014 by issuing show cause notice dated 15.05.2014. He submitted that they have been submitting returns in hard copy with the jurisdictional officer. Suddenly, proceedings for 5 years for non-submission of returns by electronic mode has been initiated against them resulting in imposition of penalty. (B) Further, ld. Counsel submitted that t .....

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..... ties on the appellants were imposed on the misc. provisions of Rule 27 of CER 2002 and Rule 15 (A) of CCR, 2004. Both these provisions provide for imposition of penalty not exceeding ₹ 5,000/- in respect of the contraventions of provisions of these rules where no penalty have been provided in the rules. During the hearing, ld. Advocate submitted that copies of these returns filed manually in .....

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..... eturns in 2011/2012, no penalty can be imposed for the period prior to that for cases to failure to file electronically. I also take note that no irregularity or short payment of duty is connected to any of these returns. 6. Considering the above factual and legal position, I find that while there is an admitted violation on the part of the appellant regarding mode of filing these returns, it wil .....

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