ER-6 RETURN 15-16 AND LATE FILING OF ER-1 14-15

[Asked by Guest]

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 ?

AI Summary

Late-filing penalties separate late fee and general penalty; both may apply to excise returns, limiting relief.
Late filing of excise returns attracts a per-day statutory late filing fee up to a prescribed maximum and a separate lump-sum general penalty. The statutory late fee is mandatory and not subject to officer-level relaxation. The general penalty is one-time, may be imposed in addition to the late fee, but its imposition is discretionary and may be mitigated where the lapse is procedural and records disclose no concealment.