Late Submission of Monthly Return

[Srivatsan Krishnamachari]

The monthly returns for the month of June 2010, was submitted by us on 12th July 2010. July 10th and July 11th of 2010 were Saturday and Sunday respectively (Central Excise Offices are closed on Saturdays & Sundays)and so we had fsubmitted the returns on the next working day on Monday the 12th July. As per Rule 12 of Central Excise Rule, 2002., the returns for a month in question shall be filed within 10 days after the close of the month for which the returns are pertaining to i.e we should have filed by 10th of July, which we could not do so due to reasons mentioned above but duly filed on the next working day i.e 12th July.

Now we have been issued a Show Cause Notice by the Superintendent of the Division Concerned ,asking us to show cause as to why Penalty should not be imposed on us under Rule 27 for contravention of the Provisions of Rule 12.

Here the delay of two days is due to geniune reasons since Central Excise offices do not function on Saturdays and Sundays. I request you to clear my query as to what does the Rule say in this regard. Can the next working day immediately following the holidays or weekly offs  be  deemed last day for filing the returns.Is there any decision by CESTAT/Courts in this Regard.

Thanks & With Regards,

K.Srivatsan

AI Summary

Filing deadline extension: returns falling on holidays may be filed next working day under computation of time principles.
The filing rule subjects monthly central excise returns to a ten day post month deadline; where the statutory last day falls on a closed office day, computation of time principles under the General Clauses Act and administrative circular guidance allow filing on the next working day. Adjudicators may consider factual reasons for delay, SSI status, alternative periodicity eligibility, and absence of revenue loss when deciding whether to impose or mitigate penalties for late filing.