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<h1>Assessees must file monthly Central Excise returns electronically; annual returns due by November 30. Penalties for late submission.</h1> Every assessee under the Central Excise Rules, 2002, must submit a monthly return to the Superintendent of Central Excise within ten days after the month's end, detailing production, removal of goods, and other particulars. Special provisions apply to manufacturers of pan masala and those availing specific exemptions, requiring additional documentation or quarterly returns. Annual returns for the preceding financial year are due by November 30. Returns must be filed electronically, except for certain exemptions, with penalties for late submission. Assessees can revise returns within specified periods, and the Central Board of Excise and Customs may extend deadlines under special circumstances.