https://www.taxtmi.com/caselaws?id=266686 The Tribunal set aside the penalty imposed on the appellant for not filing ER-1 returns electronically from April, 2010 to December, 2010. The Tribunal found that the non-filing during that period was due to a systems error, which was rectified in January, 2011. Despite delayed electronic filing in July, 2011, the Tribunal ruled that penalizing the appellant for the earlier non-compliance was unwarranted. The appeal was allowed in favor of the appellant, and the penalty imposition under Rule 27 was deemed unjustified. en-us Thu, 07 Aug 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266686 The Tribunal set aside the penalty imposed on the appellant for not filing ER-1 returns electronically from April, 2010 to December, 2010. The Tribunal found that the non-filing during that period was due to a systems error, which was rectified in January, 2011. Despite delayed electronic filing in July, 2011, the Tribunal ruled that penalizing the appellant for the earlier non-compliance was unwarranted. The appeal was allowed in favor of the appellant, and the penalty imposition under Rule 27 was deemed unjustified. Case-Laws Central Excise Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266686