https://www.taxtmi.com/forum/issue?id=112729 The statutory framework distinguishes a maximum penalty per offence for late filing of ER-1 or ER-6 returns from a separate daily late fee for delayed ER-1 filings; the penalty is a fixed ceiling applied per offence while the late fee is charged per day of delay subject to its own maximum cap, and both sanctions may be imposed independently under their respective provisions. en-us Thu, 31 Aug 2017 14:08:18 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112729 The statutory framework distinguishes a maximum penalty per offence for late filing of ER-1 or ER-6 returns from a separate daily late fee for delayed ER-1 filings; the penalty is a fixed ceiling applied per offence while the late fee is charged per day of delay subject to its own maximum cap, and both sanctions may be imposed independently under their respective provisions. Discussion-Forum Central Excise Thu, 31 Aug 2017 14:08:18 +0530 https://www.taxtmi.com/forum/issue?id=112729