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<h1>Central Excise Duties: Enforce Timely Payments, Scrutinize RT-12 Returns, and Initiate Recovery for Defaults.</h1> The circular addresses the enforcement of timely payments under the Fortnightly Payment System for Central Excise duties, highlighting the frequent defaults by assessees. It mandates Sector, Range, and Divisional Officers to ensure prompt payment compliance. Officers must scrutinize RT-12 Returns immediately, endorse defaults, and instruct assessees to pay dues promptly. Defaults are reported daily to superiors, who must contact assessees and initiate recovery under relevant rules if dues remain unpaid within a fortnight. The Commissioner is tasked with monthly monitoring to prevent defaults and ensure timely recovery actions, including interest. The circular also references previous instructions for RT-12 scrutiny.