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    <title>Data feeded wrongly by mistake in excise return</title>
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    <description>Correction of erroneously filed excise returns requires filing a revised return to correct incorrect return type or period. If the system will not accept a revised ER-3 because an original ER-3 was not filed, the taxpayer must file the original ER-3 and pay any applicable late fee. SSI exemption should not be denied solely for this filing error, and Board guidance may be consulted for procedural compliance.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=110626</link>
      <description>Correction of erroneously filed excise returns requires filing a revised return to correct incorrect return type or period. If the system will not accept a revised ER-3 because an original ER-3 was not filed, the taxpayer must file the original ER-3 and pay any applicable late fee. SSI exemption should not be denied solely for this filing error, and Board guidance may be consulted for procedural compliance.</description>
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      <law>Central Excise</law>
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