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TMI Blog2019 (1) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the return by the appellant as the appellant was unaware of the requirement of ER-1 returns under the mistaken belief that they were not required to file the same as they were not liable to pay the excise duty on account of the exemption - Further the Superintendent vide the Demand Order dated 21.03.2016 has imposed the penalty for delayed filing of the ER-1 returns without affordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: S.S GARG These four appeals have been directed against the common impugned order dated 08.08.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed all the four appeals. Since the issue involved in all the appeals is identical, therefore all the appeals are being disposed of by this common order. These appeals are basically against penalty which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/20639/2018 104 to 107/2018 dated 08/02/2018 1,39,600/- 2. Heard both the parties and perused the records. 3. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts, evidence and the law. He further submitted that the Demand Order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on some occasions in filing the nil return which was not intentional. He further submitted that the Commissioner (Appeals) has also not considered the submissions made by him and has only observed that ignorance of law is no excuse. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice that there is no need to pass a speaking order is not tenable in law. It is the fundamental requirement of issuing a show-cause notice and affording an opportunity of hearing to the affected party before imposing penalty. Since that fundamental principle has not been followed in the present case, I am of the considered view that the impugned order imposing penalties for late filing the ER-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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