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of <h1>Tribunal Upholds Rs. 500 Penalty for Late Tax Return, Rejects Rs. 10,000 Claim</h1> <h3>COMMISSIONER OF C. EX., ALLAHABAD Versus UPSCD CORP. LTD.</h3> COMMISSIONER OF C. EX., ALLAHABAD Versus UPSCD CORP. LTD. - 2009 (246) E.L.T. 604 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi heard a case where a penalty of Rs. 500 was imposed for delayed filing of a return instead of Rs. 10,000 as claimed by the Department. The Tribunal rejected the appeal, stating that the minimum penalty of Rs. 10,000 is not mandatory under Rule 25 of Central Excise Rules. The Department's repeated appeals on this trivial issue were criticized, and the penalty of Rs. 500 was upheld.
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