Penalty Dropped for Late Filing of ER-5 and ER-6 Returns Due to Procedural Violation Under Central Excise Regulations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT....