Electronic payment and e filing requirement: mandatory electronic duty payment and returns filing for higher duty payers under amended rules. The Central Excise Rules, 2002 are amended to require assessees whose total duty in the preceding financial year, including amounts paid by utilisation of CENVAT credit, meets or exceeds the prescribed threshold to make electronic payment of excise duty and to file monthly or quarterly returns electronically; the amendment revises the proviso in the payment rule and inserts a proviso in the returns rule to reflect inclusion of CENVAT credit in computing total duty.