https://www.taxtmi.com/caselaws?id=246647 The Tribunal reduced the penalty imposed on a Cooperative Sugar Mill for non-payment of duty and non-filing of the ER-1 Return electronically under the Central Excise Rules. The original penalty of Rs. 40,000/- was reduced to Rs. 5,000/- for each offense, each month, considering genuine reasons for the failure and the maximum penalty allowed by Rule 27. The waiver of pre-deposit expedited the case's final disposal, emphasizing the importance of proportionate penalties and compliance with electronic transaction requirements. en-us Tue, 30 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246647 The Tribunal reduced the penalty imposed on a Cooperative Sugar Mill for non-payment of duty and non-filing of the ER-1 Return electronically under the Central Excise Rules. The original penalty of Rs. 40,000/- was reduced to Rs. 5,000/- for each offense, each month, considering genuine reasons for the failure and the maximum penalty allowed by Rule 27. The waiver of pre-deposit expedited the case's final disposal, emphasizing the importance of proportionate penalties and compliance with electronic transaction requirements. Case-Laws Central Excise Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246647