https://www.taxtmi.com/caselaws?id=374059 Penalties for delayed filing of ER-1 returns were held unsustainable where they were imposed without a show-cause notice and without granting a hearing, since both are mandatory before penalty can be levied. The adjudicating order also failed to address the natural justice violation, and the view that no speaking order was required was found untenable. The penalties were therefore set aside. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374059 Penalties for delayed filing of ER-1 returns were held unsustainable where they were imposed without a show-cause notice and without granting a hearing, since both are mandatory before penalty can be levied. The adjudicating order also failed to address the natural justice violation, and the view that no speaking order was required was found untenable. The penalties were therefore set aside. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374059