Penalty on non filing of Central Excise Returns

Payment of ‘amount’ (late fee) for delayed filing of returns – If Monthly/quarterly return, Annual Financial Information Statement, Annual Installed Capacity Statement etc. are filed late, an ‘amount’ (really late fee) of Rs 100 per day (maximum Rs 20,000) per return is payable – Rule 12(6) of Central Excise Rules inserted w.e.f. 1-3-2015.