https://www.taxtmi.com/forum/issue?id=110015 Penalty for non-filing of ER-4, ER-5 and ER-7 was imposed under Rule 27 for the relevant year; outstanding returns should be filed immediately. Late fee prescribed under Rule 12(6) (where applicable) is mandatory per return and not waivable by the assessing officer, whereas Rule 27 permits reduction or waiver of penalty if genuine reasons for delay are accepted. Practical options are to deposit the late fee and penalty to close the matter or submit a defence pleading leniency; late fee and penalty are legally distinct. en-us Thu, 10 Mar 2016 10:20:11 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110015 Penalty for non-filing of ER-4, ER-5 and ER-7 was imposed under Rule 27 for the relevant year; outstanding returns should be filed immediately. Late fee prescribed under Rule 12(6) (where applicable) is mandatory per return and not waivable by the assessing officer, whereas Rule 27 permits reduction or waiver of penalty if genuine reasons for delay are accepted. Practical options are to deposit the late fee and penalty to close the matter or submit a defence pleading leniency; late fee and penalty are legally distinct. Discussion-Forum Central Excise Thu, 10 Mar 2016 10:20:11 +0530 https://www.taxtmi.com/forum/issue?id=110015