Sir ,
Kindly guide on following issue
1) our excise audit completed up to dec-15 ,in which Audit party raised demand for late filing of ER-1 for the period 2014-15 and up to dec-15,audit party charge late FILING 100 rs per day ,we have paid as per audit party demand and para has been closed but our Range Supr. demanding us to pay 5000 for each delay ,?
2) WE Have not file ER-6 FOR THE PERIOD 2015-16,IS PENALTY APPLICABLE AS PER 100 PERDAY AND 20000 MAXIMUM WHICHEVER IS HIGHER ,CAN PENALTY BE REDUCED ?
Clarification on Penalties for Late ER-1 and Non-Filing of ER-6 Returns under Excise Rules, Rule 27 vs. Rule 12(6). A discussion on a forum revolves around penalties for late filing of ER-1 and ER-6 returns under Central Excise rules. An individual seeks guidance on penalties imposed for late filing of ER-1 returns for 2014-15 and non-filing of ER-6 for 2015-16. The responses clarify that the 5000 penalty mentioned by the Range Superintendent is a general penalty under Rule 27, distinct from the late fee already paid under Rule 12(6). The discussion also covers the applicability of daily penalties for ER-6, emphasizing that procedural lapses may not warrant severe penalties if no concealment is involved. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
