2001 (12) TMI 717

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....r the Respondent. [Order]. -  In Stay petition No. 1140/01-NB filed in Appeal No. E/1523/01-NB, the appellants have sought waiver of pre-deposit of penalty amount of Rs. 25,000/- which has been imposed on them under Rule 173Q of the Rules for non-filing of the R.T. 12 returns within time during the disputed period. Similarly, in Stay Application No. E/1141/01-NB submitted in Appeal No. ....

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....ppeal No. 1523, the appellants failed to file R.T. 12 returns for the months of Sept '98 to Jan '99, for which the Asstt. Commissioner imposed penalty of Rs. 50,000/- on them under Rule 173Q of the Rules. Similarly in Appeal No. 1524, the Asstt. Commissioner imposed penalty Rs. 10,000/- on the appellants for having contravened the provisions of Rule 173G read with Rule 54 of the Rules for having f....

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.... both the appeals is not liable to be accepted. The non-filing of the R.T. 12 returns by the appellants for the month of Sept '98 to June '99 cannot be said to be bona fide. They had been clearing the goods during this period without sending any intimation in respect thereof to the Excise Department. The lapse on their part cannot be said to be unintentional or negligible. They had apparently cont....