ER3 return, Central Excise

[Raja krishnan]

Dear sir, our client is a manufacturer as well as availing SSI exemption and follow 8./2003 Notification. Availing SSI exemption status they are not filing their ER3 return in on time but file belatedly. Now Excise authorities issue letter to pay the penalty for Non-filing of Nil return. is it correct. if yes, kindly give the exact penalty amount for each delayed return.

 

Posts / Replies

[Pradeep Khatri]

Please check Central Excise Rules, 2002 in this regard.

[Shivshankar Mishra]

As per CE rules, 2004 it is mandate to file returns with in stipulate time lime other wise pay penalty of 20000/ 

Mishra

​+91-9820490707

[Pradeep Khatri]

Dear Raja Krishna,

Department may have a lenient view in case there is no production or removal in the material period.  There are plethora of judgments in this regard.  Do little bit research on this matter.

Regards

Team YAGAY & SUN

 

[Arun Kumar Singh]

The maximum penalty can be imposed of Rs. 5000/-. If any reason of non filing of return then penalty can be waived.