https://www.taxtmi.com/caselaws?id=185686 The penalty imposed on the appellant under Rule 15 of Cenvat Credit Rules for non-filing of ER-6 returns was set aside by the Tribunal. The Tribunal ruled that Rule 15 only applies to contraventions related to Cenvat credit and does not cover procedural violations like non-filing of prescribed returns. Since the required return was eventually filed, the penalty was deemed unsustainable. This case clarifies that penalties under Rule 15 are specific to Cenvat credit contraventions and do not extend to procedural lapses, highlighting the importance of distinguishing between substantive contraventions and procedural violations for penalty imposition. en-us Tue, 17 Nov 2009 00:00:00 +0530 Thu, 01 Jun 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185686 The penalty imposed on the appellant under Rule 15 of Cenvat Credit Rules for non-filing of ER-6 returns was set aside by the Tribunal. The Tribunal ruled that Rule 15 only applies to contraventions related to Cenvat credit and does not cover procedural violations like non-filing of prescribed returns. Since the required return was eventually filed, the penalty was deemed unsustainable. This case clarifies that penalties under Rule 15 are specific to Cenvat credit contraventions and do not extend to procedural lapses, highlighting the importance of distinguishing between substantive contraventions and procedural violations for penalty imposition. Case-Laws Central Excise Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185686