9911796707
TMI Blog2021 (3) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and for ER-7 (Yearly) return for the period 2014-15, penalties in terms of Rule 12(6) of the Central Excise Rules, 2002 have been rightly imposed for non filing the returns of ₹ 20,000/- each, the same are confirmed. For ER-5 (Yearly) return for the period 2014-15 and ER-6 (Monthly) for the period August 2014 to March 2016, penalties imposed in terms of Rule 15A of the Central Excise Rules, 2002 for non filing the returns under Rule 9A(3) of the Cenvat Credit Rules, 2004, it is held that at the time of issuance of the show cause notice, the provisions of Rule 9A(3) were omitted without saving clause. - Penalties of ₹ 5000/- and ₹ 95,000/- respectively set aside. - Excise Appeal No. 60122 of 2020 - FINAL ORDER NO. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 12(6) of CER, 2002 ₹ 20000/- 3 ER-5 9A(3) of Cenvat Credit Rules 2004 2014-15 30 th April of the succeedi ng financial year Rule 15A of Cenvat Credit Rules 2004 ₹ 5000/- 4 ER-6 9A(3) of Cenvat Credit Rules 2004 Aug 2014 to march 2016 Within 10 days from the close of month to which it relates Rule 15A of Cenvat Credit Rules 2004 ₹ 95000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the details of cenvat credit taken goods manufactured clear by paying duty and statuary ER-1 were periodically filed by the appellant. There is no allegation of wilful suppression, concealment of facts, mis-declaration with intent to draw unlawful benefit, therefore, penalty on the appellant is not imposable. 4. On the other hand, the ld. A.R. submits that during the impugned period, the provisions of Rule 9A(3) were in existence, therefore, penalties on the appellant are rightly imposed. 5. Heard the parties and considered the submissions. 6. The sole ground taken by the appellant that as in the show cause notice, there is no allegation of wilful suppression, concealment of facts, mis-declaration therefore, penalties on the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
