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<h1>Certain Assessees Exempted from Annual Financial Information Statement u/r 12(2) of Central Excise Rules, 2002.</h1> The notification exempts certain assessees from the requirement to furnish an Annual Financial Information Statement under Rule 12(2) of the Central Excise Rules, 2002. This exemption applies to assessees who paid less than one hundred lakh rupees in excise duty during the relevant financial year, Indian Ordnance Factories under the Ministry of Defence, and manufacturers or principal manufacturers of jewellery under heading 7113 of the Central Excise Tariff Act, 1985. This notification supersedes the previous Notification No. 35/2004 and is issued under the authority of the Central Excise Act, 1944.