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TMI Blog2019 (4) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... the CCR, 2004 - HELD THAT:- For violation of CCR, both the authorities have imposed penalties under CER, 2002 which is not permitted by law therefore by invoking Rule 15A of the CCR, 2004 - Penalty under Rule 27 of CER, 2002 and Rule 12(6) of the CER, 2002 set aside - penalty is reduced to ₹ 5000/- only under Rule 15A of the CCR. Appeal allowed in part. - E/21864/2018-SM - Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed ER-6 Returns for the period April 2012 to February 2016, giving details of the receipt and consumption of each principal input in the manufacture of the final product. The Return was to be filed by the 10th of every month as per Rule 9A(3) of the CCR, 2004. The Superintendent has confirmed the demand of ₹ 5000/- for the period of delay in filing between 2012-2013 and 2014-2015 (up to Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atters falls sick and later on left the company. He also submitted that the penalty of ₹ 5000/- was imposed under Rule 27 of CER, 2002 and a penalty of ₹ 2,40,000/- under Rule 12(6) of the said Rules. He further submitted that the imposition of penalty under CER, 2002 is patently wrong and is contrary to the established position of law. He further submitted that the default of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a general penalty is provided under Rule 15A which reads as under: whoever contravenes the provisions of these Rules for which no penalty has been provided in the Rules, he shall be liable to a penalty which may extent to 5000 rupees. 6.1 Further, I find that for violation of CCR, both the authorities have imposed penalties under CER, 2002 which is not permitted by law therefore by inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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