2022 (5) TMI 796

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.... ORDER When the case is called, there is written request from the counsel for the appellant, they have prayed refixation of hearing, when virtual hearing is available. 2. As the issue lies in a narrow compass and relates to imposition of penalty under Rule 12 (6) of Central Excise Rules for late filing of Returns (ER-1) for the period July, 2017 to April, 2018. Accordingly, the appeal is taken ....

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....urther stated that as the appellant was filing their returns under the GST provisions w.e.f. 01/07/2017, they were under bona fide belief that they are no longer required to file returns under the erstwhile Central Excise Act. I find that this cogent explanation was given before the learned Commissioner (Appeals), but the Commissioner (Appeals) failed to record any findings on the said contention.....