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DELAY IN SUBMISSION OF E.R.1 RETURNS.

Central Excise - Started By: - ASHOK AMIN - Dated:- 8-1-2016 Last Replied Date:- 6-8-2016 - Dear Experts,Can anyone give me a concrete reply to this querry;We are a manufacturing unit and with more than 4 crore turnover. We file monthly returns by 10th of the following month. Due to financial crisis we are unable to pay duty of an amount ₹ 6 lacs in time. There is a strike of banks for three days (friday, saturday & sunday) due to which our bank are unable to release the amount. Now, i .....

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t of Central Excise duty for five days (7.1.16 to 11.1.16 including the date of deposit ) - Contravention of Rule 8(1) of CE Rules, 2002 Since delay in deposit of duty is less than one month, Rule 8 (3A) is not attracted. Here general penalty is attracted under Rule 27 of CE Rules, 2002 which is maximum ₹ 5000/- 2. Late filing of ER.1 return (for one day only)- Contravention of Rule 12 (1) of CE Rules,2002 In addition to late fee under Rule 12(6) of CE Rules, 2002, General Penalty under Ru .....

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this very issue. - Reply By Prabhakar Singh - The Reply = Dear SirsIf return file before 10 th and balance excise duty show in return in payable and balance excise duty deposite after 10 th with interest. And same intimate to range officer. It is suitable as per excise view. - Reply By KASTURI SETHI - The Reply = I think Sh.Ashok Amin, having experience of 18 years in Central Excise matters, is well aware of this procedure/option as suggested by Sh.Prabhakar Singh. He sought for opinion on comp .....

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Rule 12(6) of Central Excise Rules, 2002 is ₹ 100 per day subject to maximum of ₹ 20,000 for each return i.e. ER-1,3,8,4,7Same governing provisions are there in Rule 17 (6) for EOU.This late fees is apart from General Penalty as mentioned in Rule 27 i.e. of ₹ 5,000 (Maximum)RegardsPrem - Reply By KASTURI SETHI - The Reply = Sh.Prem Bajaj Ji, There is also delay for 5 days in deposit of duty. That will also attract general penalty under Rule 27 which is maximum ₹ 5000/- Th .....

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At that time, you place your views and reasons for late filing of return.The positive aspect is that you are paying duty with interest and late fees, which is sufficient for the present scenario. Once the duty is paid with interest, there appears to be no intention to evade payment of duty. Hence, minimal or no penalty may be imposed in the present circumstances. - Reply By KASTURI SETHI - The Reply = Sh.Mahir S., Sir, Welcome back to Discussion Forum after a long gap of 40 days. We missed you .....

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t contact you. Thanks. K.L.SETHI - Reply By Ganeshan Kalyani - The Reply = I also welcome Mr. Mahir S to TMI after a month and a fortnight. I agree with what Kasturi Sir has said. - Reply By Hasmukh Patel - The Reply = There was no any provision for penalty on late submission of ER-1 to 8 before budget 2015. All the rule for penalty are related to revenue. See the rule 12 & 27 of CER. With introduction of new amendment in Rule 12 of CER 2002 in budget 2015 now the penalty of ₹ 100 per .....

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INFORMATION AND KNOWLEDGE) As per Board's circular no.480/46/99-CX dated 23.8.1999 (Para No.4 (iii) (still in force) where advance intimation of a strike/closure of bank has been given to public by bank, no benefit of extension is permitted. Normally All India Banks Association gives advance notice through press. - Reply By KASTURI SETHI - The Reply = Sh.Hasmukh Patel Ji, Sir, With reference to your views dated 11.1.2016, with due regard I express my views as under: 1. Prior to issuance of .....

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500 - CESTAT, AHMEDABAD (M/s Anil Products Ltd. Versus CCE Ahmedabad) 2. There is a world of difference between the words 'late fee' and 'penalty' in legal terms. In Rules 12 (6) and 17 (6) of Central Excise Rules, 2002 (inserted vide Notification No.8/15-CE(NT) dated 1.3.2015, neither 'late fee' nor 'penalty' has been mentioned. We may say it a flaw in the law but at the same it is implied that both sub-rules (6) of Rule 12 and (6) of Rule 17 talk of late fee an .....

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ling returns and penalty is for contravention of Rule 8 (1) of CE Rules and Section 70 & Rule 7 of the Finance Act. I mean to say at present i.e. after Budget, 2015, late fee and penalty both are payable. Pl. also compare the language of Central Excise Rules and Sections of Finance Act/Service Tax Rules mentioned above. Case laws can be searched easily on both aspects. - Reply By Mahir S - The Reply = Thanks a lot to Kasturi Sethiji and also to Ganeshan Kalyaniji. I sincerely thank you from .....

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re DUTY up to ₹ 1 lakh is involved. In case of delayed filing of Returns, obviously duty is not involved. For whatever just reasons the filing was delayed, no penalty can be imposed by invoking Rule 27 of CER, 2002 - Reply By KASTURI SETHI - The Reply = Sir, I have deeply gone through Board's circular dated 18.5.2010 mentioned by you. There are so many case laws wherein penalty under Rule 27 has been imposed for delay in filing ER.1 return. How you rebut these case laws for the period .....

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