https://www.taxtmi.com/caselaws?id=331639 The Tribunal set aside the penalty imposed on the appellants for non-filing of the Annual Return under the Cenvat Credit Rules, 2004. It held that the penalty under Rule 15 was not applicable as it was a procedural violation, and Rule 9 did not provide for penal provisions for such non-compliance. The lower authorities erred in applying incorrect legal provisions, leading to the appeal being allowed. en-us Tue, 24 May 2016 00:00:00 +0530 Mon, 29 Aug 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331639 The Tribunal set aside the penalty imposed on the appellants for non-filing of the Annual Return under the Cenvat Credit Rules, 2004. It held that the penalty under Rule 15 was not applicable as it was a procedural violation, and Rule 9 did not provide for penal provisions for such non-compliance. The lower authorities erred in applying incorrect legal provisions, leading to the appeal being allowed. Case-Laws Central Excise Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331639