Filing of central excise returns: manufacturers of processed yarn, fabrics and garments must shift to monthly ER-1 filings. Affected manufacturers of processed yarn, unprocessed fabrics and readymade garments must file a revised ER-3 return for the October-December 2011 quarter and, following omission of the rule proviso, must file Central Excise Returns monthly using the ER-1 form for periods from January 2012 onward, with field formations instructed to provide assistance and inform trade.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing of central excise returns: manufacturers of processed yarn, fabrics and garments must shift to monthly ER-1 filings.
Affected manufacturers of processed yarn, unprocessed fabrics and readymade garments must file a revised ER-3 return for the October-December 2011 quarter and, following omission of the rule proviso, must file Central Excise Returns monthly using the ER-1 form for periods from January 2012 onward, with field formations instructed to provide assistance and inform trade.
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