2021 (3) TMI 776

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orized Representative ORDER The appellant is in appeal against the impugned order for imposing penalty of Rs. 50,000/- for non-filing of the returns namely ER-4, ER-5, ER-6 and ER-7 for the period 2014-15. 2. The facts of the case are that during the course of audit in the year 2019, it came to the knowledge that the appellant has not filed the returns namely ER-4, ER-5, ER-6 and ER-7 for the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndigarh-I vide Final Order No. A/60606/2019 dated 29.05.2019 and Graintoch Industries Ltd vs. CCE, Aurangabad - 2014 (310) ELT 812 (Tri. Mumbai), wherein penalties imposed on the appellant have been reduced. 4. On the other hand, the ld. A.R. submits that the case laws relied upon by the ld. Counsel are not applicable to the facts of the case. Further prayed that as the appellant has not filed th....