One of my client has filed Excise Returns after the due dates for which he has received a show cause notice for penlty under rule 27 of Central Excise Rules 2002. Please suggest me how to defend the case in favour of assessee. Whatever the returns filed by the assessee during the period he does not have any production. But he has purchased goods and claimed input on such goods.
29 December 2012
As per my knowledge I think the department can levy a penalty in case the delay of filing return is more than 30 days from the due date.