Penalty for Late ER-1 Filing Challenged: No Fraud or Misconduct Found, Rule 12(6) Penalty Questioned Under Central Excise Rules 2002.

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....Levy of penalty - delay in filing ER-1 returns - There is a substantial compliance on part of appellant to all the legal provisions which were in effect during the impugned period. Interest of justice requires that Rule 12 (6) of Central Excise Rules 2002 would not have been invoked. The imposition of late fee is nothing less than imposition of penalty. - Penalty is a grave word which should be imposed only in case of apparent mala fide fraud, suppression of facts, misrepresentation etc. There is nothing apparent in this case on the part of the appellant. - AT....