2019 (6) TMI 1607

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....tive for the Respondent ORDER Briefly stated the facts of the case are that the appellant is a Private Limited Company and is engaged in the manufacture of parts and accessories of motor vehicle including engine parts, transmission shafts and leaves, screws, bolts, nuts, screw hooks, washers etc.. In terms of Rule 9A (3) of the Cenvat Credit Rules, 2002/2004, every assessee was required to f....

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.... ER-6 Monthly Return for the period 2012-2013, 2013-2014 and 2014-2015. The Adjudicating Authority imposed a penalty of Rs. 5,000/- per Return for non-filing of each such Return i.e. the total amount of Rs. 1,80,000/- (Rs. 5000/- X 36 ER-6 Returns) as penalty was imposed under Rule 15A of Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) accepted the contention of bonafide belief an....

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....the impugned order. 4. Heard both sides and perused the appeal records. 5. I observe that the proceedings were initiated for failure to file ER-6 monthly return for the period 2012-13, 2013-14 & 2014-15. The appellants were required to submit, within ten days from the close of each month, a monthly return in the Form specified by a Notification in respect of the information regarding the rec....

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....he same was unintentional and there has not been any loss of revenue to the exchequer and accordingly, prayed for setting aside the penalties imposed. 6. I also find from the record that the appellants have reflected the details of the cenvat credit taken and utilized noticing monthly return (ER-1) filed on month to month basis within specified due date and have also filed ER-5 returns i.e info....