2018 (6) TMI 3

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...., AC (AR) for the respondent ORDER The only dispute in this case is the levy of penalty under Rule 27 of Central Excise Rules, 2002. 2. It is the case of the appellant that SCN Nos. 4-16/2016 dated 09.02.2016 were issued by the adjudicating authority alleging that the monthly returns in ER-1 was filed belatedly and therefore, there was violation of Rule 12 (1) and Rule 12 (5) of CER, 2002....

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....e case of the appellant that it did file its monthly ER-1 returns manually, without any delay but the respondent without verifying the same has imposed the penalty only on the ground that the ER-1 return was filed electronically beyond the prescribed time limit. 7. Going by the contentions as aforesaid, I am of the considered view that this aspect needs to be verified by the adjudicating author....