2009 (11) TMI 947

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.... Representative(DR) For Respondent ORDER Per Rakesh Kumar Rule 9A of Cenvat Credit Rules,2004 requires a manufacturer to file a return called ER-6 return in the prescribed form. There is no dispute that the appellant falls in the category of persons who are required to file this return. The appellant, however, did not furnish the required return for which the Asstt. Commissioner vide orde....

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....ules and that this rule does not provide for imposition of penalty for not filing of return prescribed under Rule 9A. He pointed out that other than Rule 15, there is no penal provision in Cenvat Credit Rules,2004 and that Rule 27 of the Central Excise Rules,2002 prescribing a general penalty, for certain contraventions of the provisions of Central Excise Rules,2002, is not applicable for contrave....

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....turns, as revenue failed to show the prejudice caused by late filing the return. In view of the above, he pleaded that the impugned order is not correct. Shri Rustagi stated that the required return had been filed subsequently and at the most there was delay in filing of the return. 2.2 Shri S.K.Bhaskar, Ld. DR defended the impugned order and emphasized that penalty is imposable under Rule 27; ....

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....vat Credit Rules. This rule does not provide penalty for any other offence and other than Rule 15, there is no other provision for Cenvat Credit Rule prescribing the imposition of penalty for contravention of Cenvat Credit Rules where no other penalty has been prescribed. In fact in Cenvat Credit Rule,2002, there is no provision analogous to Rule 27 of Cenvat Credit Rule which provide for impositi....