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TMI Blog2022 (8) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... t of appellant to all the legal provisions which were in effect during the impugned period. Interest of justice requires that Rule 12 (6) of Central Excise Rules 2002 would not have been invoked. The imposition of late fee is nothing less than imposition of penalty. Penalty is a grave word which should be imposed only in case of apparent mala fide fraud, suppression of facts, misrepresentation etc. There is nothing apparent in this case on the part of the appellant. Appeal allowed. - Excise Appeal No. 50964 of 2021 [SM] - FINAL ORDER No. 50681/2022 - Dated:- 27-7-2022 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) None appeared for the Appellant Ms.Tamanna Alam, Authorized Representative for the Respondent ORDER None i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No.50423/2022 dated 09.05.2022 and M/s. Naval Baheria Biri Works vs. Commissioner, Central Excise CGST Jodhpur in Excise Appeal No.50969 of 2021 in Final Order No.50421/2022 dated 09.05.2022. The benefit of these decisions is accordingly prayed. 5. Having heard the submissions of ld. D.R. and perusing the written submissions placed on record on behalf of the appellant alongwith the two decisions of this Tribunal, Principal Bench, it is observed and held as follows:- The appellant herein is engaged in manufacture of excisable goods i.e. handmade Biri. At the time of review, the Department observed that the appellant did not file ER-1 Return for the period from July 2017 to February, 2018. On being pointed out the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant herein has contended about his bona fide belief to be nor more liable to file ER returns after onset of GST regime and submission of returns under GST law. 7. No doubt Rule 12 is silent about the element of intent. But the above facts clarifies that present is not the case of evasion of duty nor even the case of non-filing the requisite returns for the period in question. The only issue is that despite that the appellant was filing GST Returns but has failed to file the ER Returns for the same period. To my opinion, there is a substantial compliance on part of appellant to all the legal provisions which were in effect during the impugned period. Interest of justice requires that Rule 12 (6) of Central Excise Rules 2002 would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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