https://www.taxtmi.com/forum/issue?id=113681 The document addresses whether penalty can be waived for non filing of a NIL Central Excise return. It presents two conflicting positions: one asserting that NIL returns must be filed and officers have no power to waive penalty; the other invoking a statutory proviso permitting the Central Excise officer to reduce or waive penalty if satisfied there is sufficient reason for non filing, with tribunal decisions in related Service Tax matters cited in support. en-us Mon, 30 Apr 2018 16:48:29 +0530 Thu, 23 Jan 2025 15:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113681 The document addresses whether penalty can be waived for non filing of a NIL Central Excise return. It presents two conflicting positions: one asserting that NIL returns must be filed and officers have no power to waive penalty; the other invoking a statutory proviso permitting the Central Excise officer to reduce or waive penalty if satisfied there is sufficient reason for non filing, with tribunal decisions in related Service Tax matters cited in support. Discussion-Forum Central Excise Mon, 30 Apr 2018 16:48:29 +0530 https://www.taxtmi.com/forum/issue?id=113681