TaxTMI 
TaxTMI 
Why Excise Returns can not be revised though the same facility is available in almost all other Return filing requirements????
revised return
29 Sep 2011 
2 Replies 
7558 Views Asked by
Revision of returns unavailable where statute lacks provision; corrections must be made in subsequent period.
There is no express statutory provision in the Central Excise law permitting filing of a revised return; therefore assessable persons cannot amend a previously-filed excise return through a formal revised-return mechanism, and corrections are instead made by adjusting subsequent period returns. (AI Summary)
There is no express statutory provision in the Central Excise law permitting filing of a revised return; therefore assessable persons cannot amend a previously-filed excise return through a formal revised-return mechanism, and corrections are instead made by adjusting subsequent period returns. (AI Summary)