2015 (6) TMI 819

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....ate, for the Appellant. Shri B.K. Mishra, AR, for the Respondent. ORDER The appellants are in appeal against the impugned order imposing penalty of Rs. 5,000/- each under Rule 27 of the Central Excise Rules, 2002. 2. Brief facts of the case are that appellants are registered under Rule 9 of Central Excise Rules, 2002 for manufacture of cigarettes. The appellants being manufacturer....

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....bmitting quarterly return, therefore, it was alleged that appellant has contravened the provisions of Rule 10 and Rule 12 of the Central Excise Rules, 2002 read with Boards circular cited hereinabove. Accordingly, penalty on both the appellants were imposed under Rule 27 of the Central Excise Rules, 2002. Aggrieved from the said order, appellants are before me. 4. Shri Sudhir Malhotra, adv....

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....ened Rule 12 of Central Excise Rules, 2002. Therefore, lower authorities has rightly imposed penalties on the appellants. 6. Heard the parties and considered the submissions. 7. I have gone through the provisions of Rules 10, 11 and 12 of the Central Excise Rules, 2002 which are reproduced as under : "Rule 10. Daily stock account. - (1) Every assessee shall maintain proper ....

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....t to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates." 8. As per Rule 12 of the said Rules, the appellants are required to file monthly returns as specified by the notification but no notificati....