https://www.taxtmi.com/caselaws?id=169988 The Tribunal allowed the appeal of M/s. Graintoch Industries Ltd. in a case concerning late filing of monthly returns under Central Excise Rules, 2002 and CENVAT Credit Rules, 2004. The Tribunal found that the delays in filing were not deliberate disobedience of the law, considering factors like a new filing system, remote location, power cuts, and poor internet connectivity. Consequently, the penalties imposed under Rule 27 of the Central Excise Rules, 2002 were set aside, ruling in favor of the appellant. en-us Mon, 11 Aug 2014 00:00:00 +0530 Wed, 13 May 2015 12:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169988 The Tribunal allowed the appeal of M/s. Graintoch Industries Ltd. in a case concerning late filing of monthly returns under Central Excise Rules, 2002 and CENVAT Credit Rules, 2004. The Tribunal found that the delays in filing were not deliberate disobedience of the law, considering factors like a new filing system, remote location, power cuts, and poor internet connectivity. Consequently, the penalties imposed under Rule 27 of the Central Excise Rules, 2002 were set aside, ruling in favor of the appellant. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169988