TaxTMI 
TaxTMI 
2016 (7) TMI 82
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....gh, AR ORDER PER B. RAVICHANDRAN: The appellant are engaged in the manufacture of various dutiable items and are availing cenvat credit in terms of Cenvat Credit Rules, 2004. They are required to file various periodical returns with the Authorities in terms of Central Excise Rules, 2002 and Cenvat Credit Rules, 2004. As they have failed to file these returns in time and online as per the requi....
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....or 5 years for non-submission of returns by electronic mode has been initiated against them resulting in imposition of penalty. (B) Further, ld. Counsel submitted that they have been filing monthly ER-I Returns which is essentially a duty payment/assessment return electronically without fail. The present proceedings are in respect of other periodical returns like ER-4, ER-5, ER-6 and ER-7....
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....tions of provisions of these rules where no penalty have been provided in the rules. During the hearing, ld. Advocate submitted that copies of these returns filed manually in hard copy during the relevant period before the jurisdictional authorities. Most of these returns bear specific acknowledgement by the officers. The appellant has a valid point in their argument that the department has been a....