https://www.taxtmi.com/caselaws?id=329484 The court addressed penalties imposed on the appellant for failure to file periodical returns electronically under Central Excise Rules, 2002, and Cenvat Credit Rules, 2004. The Original Authority imposed penalties, later modified by the Commissioner (Appeals). The appellant challenged the penalties, arguing compliance with manual returns accepted by the department and the lack of irregularities. The judge found the penalties excessive, considering the appellant's electronic filing compliance and the absence of penalties before the e-filing mandate. Penalties were reduced to Rs. 5,000 each under the respective rules, emphasizing the necessity for proper guidance and reasonable penalties. en-us Mon, 02 May 2016 00:00:00 +0530 Fri, 01 Jul 2016 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329484 The court addressed penalties imposed on the appellant for failure to file periodical returns electronically under Central Excise Rules, 2002, and Cenvat Credit Rules, 2004. The Original Authority imposed penalties, later modified by the Commissioner (Appeals). The appellant challenged the penalties, arguing compliance with manual returns accepted by the department and the lack of irregularities. The judge found the penalties excessive, considering the appellant's electronic filing compliance and the absence of penalties before the e-filing mandate. Penalties were reduced to Rs. 5,000 each under the respective rules, emphasizing the necessity for proper guidance and reasonable penalties. Case-Laws Central Excise Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329484