TaxTMI 
TaxTMI 
Sir
I have not filed er1 since may 2017 to may 2018.since there was no production. And i was not aware of nil return.those nil return were filed in june 2018.now the department has given notice of penalty of rs. 184000.pl. suggest
Late filling of ee 1 nil return
04 Nov 2018 
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Late filing penalty capped under Central Excise Rules; each delayed return attracts daily levy up to a fixed maximum.
Late filing of ER 1 nil returns under Central Excise rules draws a daily penalty subject to a statutory maximum for each delayed return, applied on a per return basis. Nil production does not exempt assessees from timely filing; each delayed ER 1 attracts the same late filing levy and the aggregate liability equals the sum of the per return caps for the delayed periods. (AI Summary)
Late filing of ER 1 nil returns under Central Excise rules draws a daily penalty subject to a statutory maximum for each delayed return, applied on a per return basis. Nil production does not exempt assessees from timely filing; each delayed ER 1 attracts the same late filing levy and the aggregate liability equals the sum of the per return caps for the delayed periods. (AI Summary)