https://www.taxtmi.com/caselaws?id=215691 The appeal was allowed after the delay of 12 days in filing was condoned due to the appellant's sickness. The tribunal held that the appellant, operating under a compounded levy scheme and paying duty under Section 3A, was not required to file monthly ER-1 returns as mandated by Rule 12 of the Central Excise Rules, 2002. The penalty imposed for non-compliance was set aside, emphasizing the need to adhere to scheme-specific requirements to avoid penalties for irrelevant rule violations. en-us Mon, 19 Mar 2012 00:00:00 +0530 Fri, 11 Jan 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215691 The appeal was allowed after the delay of 12 days in filing was condoned due to the appellant's sickness. The tribunal held that the appellant, operating under a compounded levy scheme and paying duty under Section 3A, was not required to file monthly ER-1 returns as mandated by Rule 12 of the Central Excise Rules, 2002. The penalty imposed for non-compliance was set aside, emphasizing the need to adhere to scheme-specific requirements to avoid penalties for irrelevant rule violations. Case-Laws Central Excise Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215691