2022 (5) TMI 902

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..... ST 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 - HELD THAT:- This cogent explanation was given before the learned Commissioner (Appeals), but the Commissioner (Appeals) failed to record any findings on the said contention. It is further found that the Court below have passed the order with r .....

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..... e 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 Returns (ER-1) for the period July, 2017 to February, 2018. .....

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..... 6/2017 under the repealed Act.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 (Appeals), but the Commissioner (Appeals) failed to record .....

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