https://www.taxtmi.com/caselaws?id=105571 Penalty for failure to file RT-12 returns was treated as justified where goods were cleared without intimation to the excise authorities and the returns were not filed within time. The default was regarded as a clear breach of the statutory return-filing obligation under Rule 54 read with Rule 173Q of the Central Excise Rules. Rule 210 was held unavailable because a residuary penalty provision cannot be used where the default is specifically covered by other rules. The penalty was also found not to be disproportionate to the breach. en-us Thu, 13 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105571 Penalty for failure to file RT-12 returns was treated as justified where goods were cleared without intimation to the excise authorities and the returns were not filed within time. The default was regarded as a clear breach of the statutory return-filing obligation under Rule 54 read with Rule 173Q of the Central Excise Rules. Rule 210 was held unavailable because a residuary penalty provision cannot be used where the default is specifically covered by other rules. The penalty was also found not to be disproportionate to the breach. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105571