https://www.taxtmi.com/caselaws?id=253641 Appeals below the prescribed monetary threshold were treated as not entertainable, so the High Court dismissed the matter for low tax effect. On the penalty issue, failure to file Annexure-19 under the Central Excise procedural instructions was treated as a technical breach because the required information was already available to Revenue, and no prejudice to the exchequer was shown. On that basis, penalty under Rule 27 of the Central Excise Rules, 2002 was held not imposable. en-us Mon, 25 Feb 2013 00:00:00 +0530 Mon, 24 Nov 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253641 Appeals below the prescribed monetary threshold were treated as not entertainable, so the High Court dismissed the matter for low tax effect. On the penalty issue, failure to file Annexure-19 under the Central Excise procedural instructions was treated as a technical breach because the required information was already available to Revenue, and no prejudice to the exchequer was shown. On that basis, penalty under Rule 27 of the Central Excise Rules, 2002 was held not imposable. Case-Laws Central Excise Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253641