https://www.taxtmi.com/caselaws?id=176772 The Tribunal held that the special instructions requiring filing in Annexure 19 were not consistent with the Act and Rules, and thus the penalty imposed for non-compliance was unjustified. As the information in Annexure 19 was already available to Revenue and non-compliance did not lead to revenue loss, the appellant was not obligated to file such details. Consequently, the appellant's letter of undertaking (LOU) was deemed valid, and the appeal was allowed with consequential relief as the impugned order was set aside. en-us Tue, 24 Feb 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176772 The Tribunal held that the special instructions requiring filing in Annexure 19 were not consistent with the Act and Rules, and thus the penalty imposed for non-compliance was unjustified. As the information in Annexure 19 was already available to Revenue and non-compliance did not lead to revenue loss, the appellant was not obligated to file such details. Consequently, the appellant's letter of undertaking (LOU) was deemed valid, and the appeal was allowed with consequential relief as the impugned order was set aside. Case-Laws Central Excise Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176772