2011 (5) TMI 500

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....ensing with the condition of pre-deposit of penalty of Rs.15,000/- (Rupees Fifteen Thousands only), I proceed to decide the appeal itself, inasmuch as a short issue is involved. Penalty stand imposed by the Commissioner(Appeals) in terms of provisions of Rule 27 of Central Excise Rules, 2002. The appellant s grievance is that the said Rule provides for imposition of penalty maximum to the extent o....

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....s, 2002 for each offence. Had the appellant been issued separate Show Cause Notice for non/late filing of each of the return, for each month/year, the penalty proposed and imposed would be proper. Because a single Show Cause Notice had been issued to the appellant proposing penalty for non/late filing of ER-4, ER-5 and ER-6 return, penalty imposable will be Rs.5,000/- in each case and not for each....