Imposition of penalty - non filling of ER-5 and ER-6 returns ...
Penalty Dropped for Late Filing of ER-5 and ER-6 Returns Due to Procedural Violation Under Central Excise Regulations.
August 29, 2016
Case Laws Central Excise AT
Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT
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