PENAL PROVISION FOR TECHNICAL ERROR

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Hi, I am new to central excise and this is my first post. I have studied various penal provision under the act but I want to particularly know if there is delay in updating records like DSA or if my invoice format is lacking in some details as prescribed by rule 10, then for such technical errors, what is the penal provision. And, if ER-7 is not filed by me, then what is the penal provision for it?  I want to know about penal provisions for issues not nvolving duty evasion at all.

Replies (2)
Originally posted by : Amit
Hi, I am new to central excise and this is my first post. I have studied various penal provision under the act but I want to particularly know if there is delay in updating records like DSA or if my invoice format is lacking in some details as prescribed by rule 10, then for such technical errors, what is the penal provision. And, if ER-7 is not filed by me, then what is the penal provision for it?  I want to know about penal provisions for issues not nvolving duty evasion at all.

1. DSA - the assesee has to enter the quantity of manufactured goods produced/cleared on daily basis ( exemption is granted to SSI units for making NIL entries, so entries are needed when transaction takes place)

2) invoice - must carry, date & time of preparation and clearence, customer name, RC no of assesee, range and division with address, quantity and value of goods cleared, assessable value and duty payable, 

3) ER 7 - not mandatory for all assesees, if your gross "revenue" is below 1 cr then dont tense about it. 

now the question of penal provisions.............

if we clear the goods without making entries in dsa/invoice, and make entries at diff time and date ater actual clearence, then imagine the situation that anti evation team detained your consignment on way and entered your premises to cross check the records................do you have any proper reply to satisfy them? in their eyes its unaccounted clearence where the assesee has malafide intention to evade duty.

unless the situation is taken in control by any excise department person physically, you are not in trouble, but as soon as it goes in hands of any departmental person, either anti evasion team or audit party, or sometimes AC/DC of your division, you will invite big trouble for you. 

its always better to clear the goods on invoice after making entries in DSA.

 

if you have any specific procedural prob, then put here on board, certain solutions may come through discussion.

Thank you very much dear sharmaji for taking time to reply the querry nicely and properly. I am really satisfied and grateful to you I m new to forum. I have certain querries on excise. I will make them specific and put them up on board. Thank you again and expecting your warm cooperation in future also. 

 

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