https://www.taxtmi.com/caselaws?id=208712 The Tribunal upheld the imposition of a penalty under Rule 27 of the Central Excise Rules for the appellant's failure to file monthly returns after switching from SSI exemption to normal duty. However, the total penalty of Rs. 70,000 was deemed excessive, and it was reduced to Rs. 5,000 for each instance of non-compliance. The Tribunal considered the appellant's argument of ignorance and previous acknowledgment by Range Officers but ultimately found the appellant in contravention of the rules. The appeal was partially allowed with a reduced penalty amount. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 27 Jan 2012 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208712 The Tribunal upheld the imposition of a penalty under Rule 27 of the Central Excise Rules for the appellant's failure to file monthly returns after switching from SSI exemption to normal duty. However, the total penalty of Rs. 70,000 was deemed excessive, and it was reduced to Rs. 5,000 for each instance of non-compliance. The Tribunal considered the appellant's argument of ignorance and previous acknowledgment by Range Officers but ultimately found the appellant in contravention of the rules. The appeal was partially allowed with a reduced penalty amount. Case-Laws Central Excise Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208712