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of <h1>Assessees must file monthly and annual returns detailing goods' production and removal, with fines for late submissions.</h1> Every assessee must submit a monthly return to the Superintendent of Central Excise, detailing production and removal of goods, within ten days after the month's end. Assessees manufacturing pan masala with tobacco and paying over five lakh rupees in duty must include additional purchase and sales invoice details. Those eligible for an exemption based on clearance value can file quarterly returns. An annual return is also required by November 30th of the following year, with certain exceptions. Late submissions incur fines, and returns can be revised within specified timeframes. Assessees must provide documents for verification upon request.
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