https://www.taxtmi.com/caselaws?id=426461 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 12(6) of Central Excise Rules, 2002. The Tribunal found that the appellant's delay in filing ER-1 Returns was unintentional and not indicative of fraud or deliberate non-compliance, similar to precedents in M/s. Jhanki Lal Babu Lal Biri Factory and M/s. Naval Baheria Biri Works. The Tribunal emphasized that penalties should be reserved for cases involving fraud, suppression, or misrepresentation, which were absent in this case. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426461 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 12(6) of Central Excise Rules, 2002. The Tribunal found that the appellant's delay in filing ER-1 Returns was unintentional and not indicative of fraud or deliberate non-compliance, similar to precedents in M/s. Jhanki Lal Babu Lal Biri Factory and M/s. Naval Baheria Biri Works. The Tribunal emphasized that penalties should be reserved for cases involving fraud, suppression, or misrepresentation, which were absent in this case. Case-Laws Central Excise Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426461