Pre-on line filing penalties accs not signed

Do you have clients who have been charged penalties pre on-line filing even though accounts and CT600 were otherwise correct and submitted on time.Then take a look at section 433 Companies Act 2006.Recently won on internal appeal and HMRC made no reference to my submissions re:s.433 as I think HMRC did not wish to set a precedent.http://www.legislation.gov.uk/ukpga/2006/46/section/433 http://www.legislation.gov.uk/ukpga/2006/46/section/436