Regarding enforcement of penal provisions for non-submission of returns

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..... All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Enforcement of penal provisions for non-submission of returns-reg. Under Central Excise Law, the assessee is required to file different categories of returns depending on its applicability to them. Some of them are monthly viz.ER-1, ER-2 and ER-6, some .....

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..... d ER-7. It has also been brought to the notice of Board that the field formations do not identify the defaulters and take necessary follow up action to ensure submission of these returns. 2.1 It is stated that scrutiny of returns is the essential and basic job of the Central Excise Ranges in the field formations. Scrutiny includes identifying the assessees who have not submitted the prescr .....

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