2016 (8) TMI 1021

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.... Shri M.R. Sharma, DR for the Respondent ORDER The challenge in the present appeal is on penalty of Rs. 30,000/- imposed on the appellant on the ground of non filling of ER-5 and ER-6 returns within the period prescribed under the rules. 2.  Without going into the detailed arguments submitted by both the sides we find that an identical penalty was imposed on the same applicant for th....

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....ther than Rule 15 there is no other provision in Cenvat Credit Rules prescribing the imposition of penalty for contravention of Cenvat Credit Rules where no other penalty has been prescribed. In fact, in Cenvat Credit Rules 2002 there is no provision analogous to Rule 27 of Cenvat Credit Rule which provide for imposition of penalty in the cases for contravention where no other penalty is prescribe....