2011 (10) TMI 320

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....d order passed by the Commissioner(Appeals), vide which he has reduced the penalty imposed upon the respondents in terms of the provision of Rule 27 of Central Excise Rules from Rs.20,000/- to Rs.5,000/-, the Revenue has filed the present appeal.  2. I have heard Ms.R.Jagdev, learned SDR. Nobody appeared for the respondents. 3. The dispute in the present appeal against that part of the ....

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.... had foregone SSI exemption due to availment of Cenvat Credit facility. They submitted that it is on record that they have always been filing the ER-3 Returns within the due date and the only mistake is that they had filed quarterly Return instead of monthly Return. I find that sufficient force in the appellant's submissions as they were still a small scale unit but due to the fact that they had f....