Waiver of penalty for late filing of er1 returns

One of my client is having two excise registration numbers for two different premises. one for manufacturing and one for dealer. They have filed ER1 return of manufacturing activity in time but wrongly they have their dealer registration no. after realizing the mistake, they have filed manufacturing return with correct registration no. Now excise officer related to manufacturing activity want to consider those return as late filed. I wanted to konw , is there any provisions under central excise rules which authorize commissioner to waive off such late fees