https://www.taxtmi.com/forum/issue?id=3162 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. en-us Mon, 11 Jul 2011 13:12:16 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3162 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. Discussion-Forum Central Excise Mon, 11 Jul 2011 13:12:16 +0530 https://www.taxtmi.com/forum/issue?id=3162