TaxTMI 
TaxTMI 
2022 (8) TMI 700
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....ve for the Respondent ORDER None is present for the appellant. However, as is apparent from the order dated 04.07.2022 that appellant, through his authorized representative has already prayed for exemption from personal appearance before this Tribunal. Written synopsis with two case laws on the issue has already been submitted. Vide the aforesaid order the request as far as personal appearance i....
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....4. In the written submissions it is mentioned on behalf of appellant that the delay in filing ER-1 Return has occurred due to the similar reasons as have already been dealt by this Tribunal in the decisions of M/s. Jhanki Lal Babu Lal Biri Factory vs. Commissioner, Central Excise & CGST, Jodhpur in Excise Appeal No.50966 of 2021 & Final Order No.50423/2022 dated 09.05.2022 and M/s. Naval Baheria B....
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....h day of all the months from July to February. Accordingly vide Show Cause Notice No.1210 dated 14.03.2019, late fee in terms of Rule 12 (6) of Central Excise Rules, 2002 amounting to Rs.1,38,500/-was proposed to be recovered from the appellant alongwith the penalty under rule 8 (3A) of Central Excise Rues, 2002. The said proposal has been confirmed vide the Order in Original bearing No. 01/2020-2....
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....the ER-1 Returns regularly in time till 30th of June, 2017 i.e even the last return of the appellant under excise law was well in time prior coming of GST law in operation. Appellant herein has contended about his bona fide belief to be nor more liable to file ER returns after onset of GST regime and submission of returns under GST law. 7. No doubt Rule 12 is silent about the element of intent. B....