TaxTMI 
TaxTMI 
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.
ER3 return
12 Jun 2014 
4 Replies 
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Penalty for late ER3 return: penalty exposure exists, but waiver or leniency may apply when no production occurred.
Issue concerns filing of ER3 returns by an SSI-exempt manufacturer and penalties for late filing of nil returns. Responses reference Central Excise rules and note that penalties may be levied for non-filing, while also indicating a potential maximum penalty ceiling, discretion to waive penalties, and administrative leniency when there is no production or removal in the relevant period. (AI Summary)
Issue concerns filing of ER3 returns by an SSI-exempt manufacturer and penalties for late filing of nil returns. Responses reference Central Excise rules and note that penalties may be levied for non-filing, while also indicating a potential maximum penalty ceiling, discretion to waive penalties, and administrative leniency when there is no production or removal in the relevant period. (AI Summary)