2022 (5) TMI 796

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..... urther stated that as the appellant was filing their returns under the GST provisions w.e.f. 01/07/2017, they were under bona fide belief that they are no longer required to file returns under the erstwhile Central Excise Act. I find that this cogent explanation was given before the learned Commissioner (Appeals), but the Commissioner (Appeals) failed to record any findings on the said contention. .....

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..... pellant Shri Ishwar Charan, Authorised Representative for the Respondent ORDER When the case is called, there is written request from the counsel for the appellant, they have prayed refixation of hearing, when virtual hearing is available. 2. As the issue lies in a narrow compass and relates to imposition of penalty under Rule 12 (6) of Central Excise Rules for late filing of Retu .....

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..... nt have filed the returns uptil the period ended 30/06/2017 under the repealed Act. They further stated that as the appellant was filing their returns under the GST provisions w.e.f. 01/07/2017, they were under bona fide belief that they are no longer required to file returns under the erstwhile Central Excise Act. I find that this cogent explanation was given before the learned Commissioner (Appe .....

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