https://www.taxtmi.com/caselaws?id=89529 Non-filing of RT 12 returns could not attract penalty where the product had already been classified under sub-heading 3003.20 with a nil rate of duty and no stay had been granted against that classification. In that situation, the returns were not required for the relevant period, so the penalty imposed for non-submission lacked legal basis and was set aside. The Revenue's challenge failed. en-us Thu, 18 Dec 1997 00:00:00 +0530 Tue, 27 Sep 2011 17:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89529 Non-filing of RT 12 returns could not attract penalty where the product had already been classified under sub-heading 3003.20 with a nil rate of duty and no stay had been granted against that classification. In that situation, the returns were not required for the relevant period, so the penalty imposed for non-submission lacked legal basis and was set aside. The Revenue's challenge failed. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89529