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waiver of penalty for non filing of NIL return of ER3

Central Excise - Started By: - BEENA MANADATH - Dated:- 8-2-2016 Last Replied Date:- 10-2-2016 - One of my clients is a manufacturer of curry powder. He has Central Excise Registration eventhough he got SSI Regn. He failed to file ER3 Return for 2 qu .....

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use for charging penalty for late filing of Excise Return. Under general clause Penalty for late filling of return was levied. However, now under Rule 12 (6) of Central Excise Rules, 2002, now Penalty clause is inserted for late filing of Return. Pen .....

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date of filing of such returns and accordingly pay the penalty amount. - Reply By KASTURI SETHI - The Reply = Yes. There is no option except to deposit the due amount of penalty. The department is very strict now. Special provision has been inserted .....

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icating Authority but now no chance for waiver of penalty for late filing of return. In Service Tax also, Section 80 has also been omitted. Time will come even the ACES System will not upload the return, if penalty is not deposited. So assessee has t .....

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rned authority for a lenient view since your client is a SSI Unit. Regards YAGAY and SUN (Management, Business and Indirect Tax Consultants) - Reply By Ganeshan Kalyani - The Reply = If the delay is genuine then support of case law can be sought for. .....

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s related to period before the insertion of .C.Ex. Notification No. 08/15 N.T. dated 01.03.2015, hence may not be applicable in the present case. However, you can surely put the above referred points in your defence submission. - Reply By KASTURI SET .....

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