https://www.taxtmi.com/forum/issue?id=109841 Waiver of penalty for non-filing of a NIL ER3 return is constrained by the statutory penalty regime introduced by Rule 12(6) of the Central Excise Rules, 2002: a daily penalty is levied from the due date until filing, subject to a prescribed maximum. Prior discretionary waivers and case law from before the 2015 amendment may have limited relevance; assessees may present genuine inadvertence or SSI status as mitigation, but the amended rule and administrative practice largely restrict remission. en-us Mon, 08 Feb 2016 13:39:43 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109841 Waiver of penalty for non-filing of a NIL ER3 return is constrained by the statutory penalty regime introduced by Rule 12(6) of the Central Excise Rules, 2002: a daily penalty is levied from the due date until filing, subject to a prescribed maximum. Prior discretionary waivers and case law from before the 2015 amendment may have limited relevance; assessees may present genuine inadvertence or SSI status as mitigation, but the amended rule and administrative practice largely restrict remission. Discussion-Forum Central Excise Mon, 08 Feb 2016 13:39:43 +0530 https://www.taxtmi.com/forum/issue?id=109841