Non-submission of returns: enforcement mechanism urged to identify defaulters and invoke penal provisions to secure compliance. Assessees must self assess and file prescribed Central Excise returns periodically so the department can verify duty payment and CENVAT credit; Central Excise Ranges must scrutinise returns to identify those who fail to submit or submit late, and follow up to secure compliance. Commissioners must establish mechanisms to identify defaulters and invoke penal provisions where appropriate, while Chief Commissioners will monitor the mechanism quarterly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-submission of returns: enforcement mechanism urged to identify defaulters and invoke penal provisions to secure compliance.
Assessees must self assess and file prescribed Central Excise returns periodically so the department can verify duty payment and CENVAT credit; Central Excise Ranges must scrutinise returns to identify those who fail to submit or submit late, and follow up to secure compliance. Commissioners must establish mechanisms to identify defaulters and invoke penal provisions where appropriate, while Chief Commissioners will monitor the mechanism quarterly.
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