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Delay in return

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..... Delay in return
Query (Issue) Started By: - sunil mehta Dated:- 7-3-2008 Last Reply Date:- 21-3-2008 Service Tax
Got 1 Reply
Service Tax
1) A Dealer stopped trading in 'excisable commodit .....

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..... y'in June'04.Thereafter it did not file Qly. return as per Rule 9(8) of Cenvat Credit Rule, 2004. They were under the impression that it need not file return after it stopped trading activities.(regn. .....

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..... certificate was not surrendered).The firm then filed Qly.return for six quarters in Sept.2007 before issue of notice. 2)The Asst.Comm.of C.Excise has imposed a penalty of Rs.5000/- per quarter (i.e R .....

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..... s.30000/- for 6 qtrs.)under rule 27 of Central Excise Rule, 2002. 3)Asst.comm. says..."I find that the reasons for delay in filing is not tenable and therefore,their request to condone the delay for t .....

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..... echnical lapse and taking lenient view by way of dropping the show cause notice cannot be accepted" Pl.guide me.Any case laws for above matter? Note:The assessee here stopped excisable activites but c .....

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..... ontinued with non-excisable activites since 2004 Thanking you, Reply By Surender Gupta: The Reply: I wish you would get the relief from the appropriate forum since there was genuine grounds.
Disc .....

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..... ussion Forum - Knowledge Sharing .....

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