https://www.taxtmi.com/caselaws?id=422536 The tribunal allowed the appeal, setting aside the penalty imposed under Rule 12 (6) of the Central Excise Rules for late filing of Returns (ER-1) from July 2017 to April 2018. The tribunal held that the penalty was unwarranted as the Central Excise Act had been repealed with the introduction of the GST regime, and there was no provision for imposing penalties under the CGST Act for non-filing of returns during that period. The impugned order was deemed erroneous, lacking legal validity, and the appellant was granted consequential benefits. en-us Mon, 09 May 2022 00:00:00 +0530 Tue, 17 May 2022 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422536 The tribunal allowed the appeal, setting aside the penalty imposed under Rule 12 (6) of the Central Excise Rules for late filing of Returns (ER-1) from July 2017 to April 2018. The tribunal held that the penalty was unwarranted as the Central Excise Act had been repealed with the introduction of the GST regime, and there was no provision for imposing penalties under the CGST Act for non-filing of returns during that period. The impugned order was deemed erroneous, lacking legal validity, and the appellant was granted consequential benefits. Case-Laws Central Excise Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422536