https://www.taxtmi.com/forum/issue?id=109507 Late filing of the ER 1 return triggers a statutory daily penalty for the period of delay, subject to a prescribed maximum cap, under the Central Excise Rules as introduced by Notification No. 08/2015 which took effect on 1 March 2015; filing after the tenth day of the succeeding month is permissible but the per day charge and ceiling must be paid. en-us Wed, 09 Dec 2015 14:27:11 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109507 Late filing of the ER 1 return triggers a statutory daily penalty for the period of delay, subject to a prescribed maximum cap, under the Central Excise Rules as introduced by Notification No. 08/2015 which took effect on 1 March 2015; filing after the tenth day of the succeeding month is permissible but the per day charge and ceiling must be paid. Discussion-Forum Central Excise Wed, 09 Dec 2015 14:27:11 +0530 https://www.taxtmi.com/forum/issue?id=109507