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Regarding enforcement of penal provisions for non-submission of returns
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....anuary, 2011. To, All Director Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Enforcement of penal provisions for non-submission of returns-reg. Under Central Excise Law, the assessee is required to file different categories of returns depending on its applicability to them. S....
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....s been found to be more pronounced in the case of specialized returns like ER-5, ER-6 and ER-7. It has also been brought to the notice of Board that the field formations do not identify the defaulters and take necessary follow up action to ensure submission of these returns. 2.1 It is stated that scrutiny of returns is the essential and basic job of the Central Excise Ra....