Central excise
P M Mehta
(Querist) 21 December 2011
This query is : Resolved
Have received SCN for non-filing of ER7(Annual Capacity).
Is there a time limit for issue of such notice?
ajay sethi
(Expert) 21 December 2011
generally show cause notce has to be issued within period of 6 months.
R.Ramachandran
(Expert) 21 December 2011
The period of limitation for issuance of Show Cause notice in normal cases is one year.
However in cases where there is any fraud, collusion or any wilful mistatement or suppression of facts or contravention of any of the provisions of the C.E.Act or C.E Rules, with an intent to evade payment of duty, then in such cases the limitation is 5 years.
Raj Kumar Makkad
(Expert) 22 December 2011
The limitation as told by Ramachandran is accurate.
P M Mehta
(Querist) 22 December 2011
I have stated the full facts of the matter. Is there any ground for appeal? late Scn or high penalty when no revenue implication
?
R.Ramachandran
(Expert) 22 December 2011
You will be better advised to consult a lawyer in your area who is well versed in excise laws and to give appropriate reply to the Show Cause Notice. Giving appropriate and fitting reply to the SCN is a must. If anything is missed at reply to the SCN stage, then you will have difficulties later on.
If you are in Delhi, then if you so wish, you can contact.
Kanagasabai
(Expert) 22 December 2011
File your ER-7 return to the Superintendent of Central Excise immediately. You may seek condonation in your reply to the SCN
