2004 (2) TMI 244

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..... 3 returns, for the months of January, 2001 to March, 2001. The appellants are working under the 100% EOU scheme. The penalty has been imposed under Rule 173Q(1) read with Rule 210 of the Central Excise Rules, 1944. The appellants claimed that the unit was having nil production at relevant time and there were no clearances. Hence the returns would be 'nil' for the relevant period. The appellants ha .....

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..... the failure to file the RT-13 returns, does not have any serious consequences on the Government revenue in this case, inasmuch as, the returns for the period in question were 'Nil' returns without there being any production and clearance. Therefore no penalty is called for on the appellant's failure to file the RT-13 returns in the facts and circumstances of this case. 6. Consequently the appeal .....

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