No Penalty can be levied for delayed filing of E-Returns If Manual Returns filed within Time

M/s. Ravel Electronics Pvt. Ltd. Vs CCE (CESTAT Chennai)

The only dispute in this case is the levy of penalty under Rule 27 of Central Excise Rules, 2002.

2. It is the case of the appellant that SCN Nos. 4-16/2016 dated 09.02.2016 were issued by the adjudicating authority alleging that the monthly returns in ER-1 was filed belatedly and therefore, there was violation of Rule 12 (1) and Rule 12 (5) of CER, 2002, and Rule 9 (7) of CCR, 2004. The appellant duly responded to the SCNs but, however, the adjudicating authority vide order dated 26.09.2

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