Penalty on non filing of Central Excise Returns

Sir/Madam,
My one client is engaged for the manufacturing of Biris on which Central Excise duty is payable. My client is not filed Central Excise Returns(ER-1) since July 2017. Kindly suggest what are the provisions of Central Excise for non filing of returns.
Replies (1)

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.
 

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