2004 (2) TMI 244

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....late to imposition of penalty on account of their failure to file the form RT-13 returns, for the months of January, 2001 to March, 2001. The appellants are working under the 100% EOU scheme. The penalty has been imposed under Rule 173Q(1) read with Rule 210 of the Central Excise Rules, 1944. The appellants claimed that the unit was having nil production at relevant time and there were no clearanc....