https://www.taxtmi.com/caselaws?id=286588 The Tribunal upheld the confirmation of dues under Rule 12(6) of the Central Excise Rules, 2002, for non-filing and delayed filing of returns, rejecting the appellant's arguments that the rule was ultra vires and inapplicable to non-filing situations. The demand of Rs. 20,000 was upheld for both cases due to the significant delays in filing the required returns, emphasizing the importance of compliance with excise regulations. The appeal was dismissed, and the confirmation of dues under Rule 12(6) was affirmed by the Tribunal. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 05 Mar 2020 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286588 The Tribunal upheld the confirmation of dues under Rule 12(6) of the Central Excise Rules, 2002, for non-filing and delayed filing of returns, rejecting the appellant's arguments that the rule was ultra vires and inapplicable to non-filing situations. The demand of Rs. 20,000 was upheld for both cases due to the significant delays in filing the required returns, emphasizing the importance of compliance with excise regulations. The appeal was dismissed, and the confirmation of dues under Rule 12(6) was affirmed by the Tribunal. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286588