2019 (5) TMI 1899

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..... . Saini, Authorised Representative. PER ASHOK JINDAL : The appellant is in appeal against the impugned order for imposition of penalty under Rule 12(6) of the Central Excise Rules, 2002 for the late filing of the return. 2. The facts of the case are that the appellant was registered with Central Excise department in 2014 and paid the excise duty in time but did not file the return in time. Lat .....

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..... in the statue book, i.e. 01.03.2015. Further, I find that there is no loss of revenue to the department, in that circumstance, the appellant need leniency from this Tribunal. In these circumstances, I reduce the penalty to Rs. 12,000/- on the appellant for late filing of the returns. 5. In these terms, the appeal is disposed off. (Dictated and pronounced in the open court)
Case laws, Decisi .....

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