Excise duty deferral for granite manufacturers allowed; payment and consolidated return deadlines extended accordingly under central excise rules. Granite manufacturing units, having been excluded from SSI exemption, are liable to excise duty on clearances for March-May 2002 but may defer payment until 15th June 2002 instead of fortnightly payments under Rule 8; they may file a single consolidated RT 12 return for March-May 2002 by 10th June 2002.