Submission of Returns

[Srivatsan Krishnamachari]

A few months back the last date of submitting the monthly returns i.e 10th of that month fell on a Saturday(The Central Excise Offices do not function on Saturdays & Sundays) and so we submitted the returns or that mont in question on 12th the next immidiate working day. The returns petains to one of our Units which is not required to file returns online and only manual submission.We receicved a show cause Notice form the Supirintendent concerned for the'one day dlay'.We replied bringing to his attention that 10th and 11th of that month were Saturday and Sunday respectively and so we filed the returns on the next workingday following i.e Monday the12th.We also referred to Section10  of General Clauses Act which states Under 10. Computation of time.-

 '(1) Where, by any (Central Act) or regulation made after the commencement of this Act, any act or proceeding is directed to allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open.

In the meantime the Said Supirintendent was transfered and and the Lady who succeded  him suddenly called for a 'Personal hearing' wih out giving any time and after hearing our submission imposed a penalty of Rs.1000/- though we submitted that the Central Excise Manual 2011-12 cleraly confirms Section 10 of The General Clauses Act with regard to Computation of time. She further said since shehasalready imposed the penalty she cannot trake back her order and we can only prefer an Appeal before the Commsioner. Can you please advice us. Please note it is not thequestion of the anount Rs.1000/ penalty, our view is when Central Excise Manual itself permits submissionof returns as per Section10 of the Genera Clauses Act, can 't the superindentent  or the AssistantCommisioner of our range can take back the order. Kindly Clarify .

Regards,

K.Srivatsan

[rajkumar shukla]

Dear sir,

1; it is not correct to say that you were not required to file online return as it is now mandatory for every assessee to file online return.

2:your version regarding return filing date is correct.

3 once any adjudication order is passed however incorrect it may be, it has a binding effect unless it is set aside by the competent  Authority. In your case it is Commissioner (Appeals). Supdt or Assistant commissioner can not take back the order.please prefer appeal.

 

[Mahir S]

The Superintendent has passed the order after giving reasonable opportunity by way of Personal Hearing. Hence the departmental officers are correct as far as issuance of SCN and its Order is concerned. However, you have not discussed the basis on which the order is passed by the Su[erintendent.

In case of orders passed by Superintendent, AC, DC, Joint Commissioner, Additional Commissioner as adjudicating authorities i.e. orders passed by the officers lower than the rank of Commissioner of Central Excise, the first appeal lies with Commissioner (Appeals).

Hence, you have been rightly advised to file Appeal with Commissioner (Appeals). However, such Appeals must be filed within 60 days from the date of communication of order. This period can be extended with further 30 days, on showing sufficient cause to the Commissioner (Appeals).

[rajkumar shukla]

Mr srivatsan,

 waiting for your feed back.

AI Summary

Penalty Imposed for Late Filing Despite Closed Office; Appeal Suggested Under Section 10 of General Clauses Act. A party submitted their monthly returns late due to the Central Excise Office being closed on a weekend. They received a penalty despite citing Section 10 of the General Clauses Act, which allows for submission on the next working day if the deadline falls on a closed day. The new superintendent imposed a penalty of Rs. 1000 and advised that the order could not be retracted, suggesting an appeal to the Commissioner. Respondents confirmed the need to appeal, as the order is binding unless overturned by a higher authority, and advised filing within the stipulated timeframe.