2015 (10) TMI 1960

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....Appellant. Shri Ranjan Kumar, Authorized Representative (DR), for the Respondent. ORDER From April, 2010 the Central Excise Rules specifically provided that a manufacturing unit is to submit its monthly ER-1 return electronically. The appellant during the period from April, 2010 to December, 2010 did not submit their ER-1 returns electronically and the returns for this period were electro....

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....nce with the Range Office as well as with ACES Admn., that non-filing of the ER-1 return electronically were, therefore, not deliberate, that throughout this period, the ER-1 returns were filed manually in time and that in view of this, the imposition of penalty of Rs. 9,000/- on the appellant under Rule 27 is not correct. 4. Shri Ranjan Khanna, the learned DR, defended the impugned order ....

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.... provisions of Central Excise Rules, monthly ER-1 returns were required to be filed electronically and accordingly failure to file electronically would attract penalty under Rule 27. There is no dispute that throughout during April, 2010 to December, 2010 period, the monthly returns were filed manually in time, but due to systems problem, the appellant could not file the returns electronically. Fr....