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shyam (manager)     12 December 2012

Excisew query

My firm a proprietor concern  is registered excise, till march'05 i was regularly filing returns, from april i started doing business in non excisable goods, as such i stopped filing returns, i have not intimated the same to department and not surrendered licence, now the department in Dec'2012 issuing a notice computing penalty and ionterest from april'05 for non submission of returns, what is remedy for me



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 2 Replies

Ramesh Chandra Verma (advocate)     15 December 2012

For technical breach no penalty should be imposed. pl. see judgment of the Supreme Court held in the case of Hindustan Steel Vs. State of Orissa in 1978

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Amitava Chatterjee (Superintendent Central Excise)     30 December 2012

i see that your query has been answered. But I would like to inform you that for technical lapse the dept can and should impose penalty upon your firm, notwithstanding the Supreme Court Judgement. I suggest you reply to the show cause notice and seek personal hearing and at the time of hearing place your difficulties on record. In that way dept may take a lenient view.


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