2022 (8) TMI 700

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....lready been submitted. Vide the aforesaid order the request as far as personal appearance is concerned was accepted and ld. D.R. was given time to prepare the matter. 2. Heard the submissions on behalf of ld. Departmental Representative. 3. It is mentioned that by ld. D.R. there is an apparent admission of the appellant about delay in filing ER-1 returns. The said admission is rightly been held as violation of Rule12 (1) of Central Excise Rules, 2022 and of Rule 12 (6) of Central Excise Rules, 2022 of Central Excise Act. Hence, there is no infirmity in the findings arrived at by Commissioner (Appeal). It is further submitted that though the appellant had taken a defence that the delay was non-deliberate, however, the intent is irrelev....

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....al 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. 01/2020-21 dated 05.06.2020. The appeal thereof has been rejected vide Order-in-Appeal No.054/2021 dated 24.02.2021. Being aggrieved the present appeal was filed. 6. Thus, the issue involved in these decisions is found to be same as in the present case herein for adjudication is with regard to imposition of penalty under Rule 12 (6) of Central Excise Rules, 2002 for the period July, 2017 to February, 2018 as is apparent the period in question is the period immediately after the onset of new GST Regim....