2021 (3) TMI 727

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....presentative ORDER The appellant is in appeal against the impugned order wherein various penalties under the various provisions have been imposed on the appellant. 2. The facts of the case are that the appellant is a manufacturer of bicycles, electrically operated vehicles and parts and accessories thereof. During the course of audit for the period August 2014 to March 2016, it was observed tha....

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....financial year   Rule 15A of Cenvat Credit Rules 2004 Rs. 5000/- 4 ER-6 9A(3)         of Cenvat Credit Rules 2004 Aug 2014 to march 2016 Within 10 days from the close of month to which it relates Rule 15A of Cenvat Credit Rules 2004 Rs. 95000/- 5 ER-7  12(2A)(a) of        CER, 2002 2014-15 ....

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....de Notification No. 13/2016-CE (NT) w.e.f. 01.04.2016 without any saving clause. Therefore, the issuance of the show cause notice is not sustainable for the same as issued on 23.05.2018. 3.4 He further submits that the filing of returns through electronic was mandated in November 2011 and the Department never informed nor objected for non filing of returns under reference during the material peri....

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....tion therefore, penalties on the appellant are not imposable. 7.1 I find that during the course of audit itself, the audit team raised the objection, but the appellant did not accept the view of the audit team and did not file the returns. In these circumstances, the extended period of limitation is rightly invoked. 7.2 Further, I find that penalty imposed under Rule 27 of the Central Excise Rul....