https://www.taxtmi.com/caselaws?id=260894 Penalties for alleged failure to maintain records and returns under the Central Excise Rules, 2002 were held unsustainable because the assessee was already filing the prescribed statutory return and the disputed record-maintenance requirement was not backed by any valid notification under Rule 12. The earlier Central Excise Rules, 1944 had contained a specific record provision, but that obligation was not shown to have been carried forward in the manner asserted by the department. In the absence of an enforceable duty to keep the disputed records, the penalty basis failed and the penalties were set aside. en-us Wed, 10 Dec 2014 00:00:00 +0530 Fri, 26 Jun 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260894 Penalties for alleged failure to maintain records and returns under the Central Excise Rules, 2002 were held unsustainable because the assessee was already filing the prescribed statutory return and the disputed record-maintenance requirement was not backed by any valid notification under Rule 12. The earlier Central Excise Rules, 1944 had contained a specific record provision, but that obligation was not shown to have been carried forward in the manner asserted by the department. In the absence of an enforceable duty to keep the disputed records, the penalty basis failed and the penalties were set aside. Case-Laws Central Excise Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260894