https://www.taxtmi.com/caselaws?id=53213 Penalty for failure to file RT-13 returns was held unwarranted where the unit had nil production and nil clearances, and the returns concerned only nil filings. The lapse under Rule 173Q(1) read with Rule 210 of the Central Excise Rules, 1944 was found to have caused no serious consequence to revenue, so the penal action was not justified. The assessee succeeded on this issue. en-us Mon, 16 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 16:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53213 Penalty for failure to file RT-13 returns was held unwarranted where the unit had nil production and nil clearances, and the returns concerned only nil filings. The lapse under Rule 173Q(1) read with Rule 210 of the Central Excise Rules, 1944 was found to have caused no serious consequence to revenue, so the penal action was not justified. The assessee succeeded on this issue. Case-Laws Central Excise Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53213