2018 (6) TMI 3

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The only dispute in this case is the levy of penalty under Rule 27 of Central Excise Rules, 2002. 2. It is the case of the appellant that SCN Nos. 4-16/2016 dated 09.02.2016 were issued by the adjudicating authority alleging that the monthly returns in ER-1 was filed belatedly and therefore, there was violation of Rule 12 (1) and Rule 12 (5) of CER, 2002, and Rule 9 (7) of CCR, 2004. The appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly ER-1 returns manually, without any delay but the respondent without verifying the same has imposed the penalty only on the ground that the ER-1 return was filed electronically beyond the prescribed time limit. 7. Going by the contentions as aforesaid, I am of the considered view that this aspect needs to be verified by the adjudicating authority as to the filing of manual returns. If the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X