https://www.taxtmi.com/forum/issue?id=689 A dealer ceased excisable trading in June 2004 but did not surrender registration and did not file quarterly Cenvat returns under Rule 9(8) until September 2007, when six quarters were filed before notice. The Assistant Commissioner imposed penalties under Rule 27 of the Central Excise Rules, 2002 for delayed filing and refused to condone the delay, raising issues about filing obligations after cessation of excisable activity, condonation of delay, and penalty applicability. en-us Fri, 07 Mar 2008 08:35:14 +0530 Thu, 23 Jan 2025 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=689 A dealer ceased excisable trading in June 2004 but did not surrender registration and did not file quarterly Cenvat returns under Rule 9(8) until September 2007, when six quarters were filed before notice. The Assistant Commissioner imposed penalties under Rule 27 of the Central Excise Rules, 2002 for delayed filing and refused to condone the delay, raising issues about filing obligations after cessation of excisable activity, condonation of delay, and penalty applicability. Discussion-Forum Service Tax Fri, 07 Mar 2008 08:35:14 +0530 https://www.taxtmi.com/forum/issue?id=689