https://www.taxtmi.com/forum/issue?id=108745 Under Rule 15A of the CENVAT Credit Rules, 2004 the authority may impose a penalty for non submission of ER 5, discretionary up to the statutory maximum. Where levied, the penalty is to be paid in cash and recorded in the PLA register; departmental enforcement instructions clarify procedural application. en-us Mon, 15 Jun 2015 10:45:54 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108745 Under Rule 15A of the CENVAT Credit Rules, 2004 the authority may impose a penalty for non submission of ER 5, discretionary up to the statutory maximum. Where levied, the penalty is to be paid in cash and recorded in the PLA register; departmental enforcement instructions clarify procedural application. Discussion-Forum Central Excise Mon, 15 Jun 2015 10:45:54 +0530 https://www.taxtmi.com/forum/issue?id=108745