Central Excise - Non filing of NIL Excise return

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..... Central Excise - Non filing of NIL Excise return
Query (Issue) Started By: - Vivek Mohta Dated:- 30-4-2018 Last Reply Date:- 2-5-2018 Central Excise
Got 5 Replies
Central Excise
Dear Sir/Madam, I would want to know whether the penalty can be waived of in case a NIL excise return has not been submitted, as there is no revenue loss in this case. In case of Service Tax there are case l .....

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..... aws supporting the same that NO ST Returns require to be filed in case of NIL Liability. Is there any similar case law for excise as well?! If yes..please let me know. Regards. Reply By KASTURI SETHI: The Reply: In Central Excise, there is no provision for waiving penalty for NIL return. No officer has power to waive penalty, if transaction/revenue is nil. Reply By YAGAY ANDSUN: The Reply: .....

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..... No worry non filing of nil return does not attract any penalty in erstwhile Excise/Service Tax Laws. It is a settle legal position. Please check Issue Id: - 109841. M/s Suchak Marketing Pvt Ltd Vs. Comm. of Service Tax, Kolkata [2013 (6) TMI 641] may come to your rescue as Nil return was not filed. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In case of NIL liability return is liable to be fi .....

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..... led. The third proviso to Rule 7C provides that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty. If return is not filed for NIL liability the Central Excise Officer may reduce or waive the penalty. In the case law referred by the learned friend, the Tribun .....

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..... al directed to revoke the proviso of Rule 7C and considered it as a fit case to drop the penalty. Reply By KASTURI SETHI: The Reply: Dear Sir, Agree with you regarding Service Tax. In Central Excise, there is no provision for waiving off penalty in case return is NIL. Reply By YAGAY and SUN: The Reply: Only through the litigations or court verdicts, written or un-written law develops.

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..... r> Discussion Forum - Knowledge Sharing .....

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