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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 quarters. Department issued notice for paying penilty of ₹ 20000/- for each quarter. Is waiver of that penalty available for my client...?Please clarify..Regards,CA.Beena - Reply By Mahir S - The Reply = In Excise, there was no separate penal cla .....

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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 for imposition of penalty.Prior to issuance of Notification No.8/15-CE(NT) dated 1.3.15, penalty for late filing of return was being imposed upon under Rule 27 of CE Rules, 2002 and there under penalty was being waived on genuine grounds by the Adjud .....

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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. In one practical situation I have observed that department has granted the delay but upon the main reason that the mistake was inadvertent. Thanks. - Reply By Mahir S - The Reply = Sir, with due respect, it appears that the case law referred above i .....

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