Excise duty compliance relief: extensions for textile assesses on duty payment and returns and flexible unit registration allowed. Where multiple textile manufacturers operate from a common premises but maintain distinct legal entities, each manufacturer's machines/looms are to be treated as a factory and may be registered individually; previous requirements for separate premises do not apply. As a one time measure, field formations are directed not to act on delayed duty payment or return filing for April clearances, and manufacturers who omitted newly covered yarns or knitted apparel from earlier stock declarations may file additional declarations to claim one time Cenvat credit provided such declarations meet the prescribed deadline.