Condonation of delayed filing of excise return

The late fee is levied under Rule  of Central Excise rules, 2002 where it provides 'shall pay' . No authority has been given to any officer to condone the delay. 

An amount of Rs. 100 per day (Maximum Rs. 20000) is payable on delayed filing of Central Excise Returns under Rule 12(6) of Central Excise Rules,2002 -

(6) Where any return  referred to in this rule is submitted by the assessee after due date as specified for every return or statements, the assessee shall pay to the credit of the Central Government, an amount calculated at the rate of one hundred rupees per day subject to a maximum of twenty thousand rupees for the period of delay in submission of each such return or statement.

The payment of such amount (late fee) is mandatory and there is no provision to reduce or waive the same.