Central Excise - Non filing of NIL Excise return

[Vivek Mohta]

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 laws 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.

AI Summary

Waiver of penalty for non filing of nil excise returns hinges on statutory proviso and contested administrative practice.
The document addresses whether penalty can be waived for non filing of a NIL Central Excise return. It presents two conflicting positions: one asserting that NIL returns must be filed and officers have no power to waive penalty; the other invoking a statutory proviso permitting the Central Excise officer to reduce or waive penalty if satisfied there is sufficient reason for non filing, with tribunal decisions in related Service Tax matters cited in support.