Amends Notification No.16/2011-Central Excise (N.T.) - Manufacturers of processed yarn, unprocessed fabrics and readymade garments to file quarterly return in ER-3 for the period 1.10.2011 to 31.12.2011 - 31/2011 - Central Excise - Non Tariff
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Filing requirement: Assessees under the second proviso to rule 12 must file Form ER-3 quarterly return for the specified quarter. Amendment inserts a requirement that assessees referred to in the second proviso to sub rule (1) of rule 12 must file return in Form ER-3 for the quarter beginning 1st October and ending 31st December, 2011, as an insertion after part (C) of Notification No.16/2011 Central Excise (N.T.), made under the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004.
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 requirement: Assessees under the second proviso to rule 12 must file Form ER-3 quarterly return for the specified quarter.
Amendment inserts a requirement that assessees referred to in the second proviso to sub rule (1) of rule 12 must file return in Form ER-3 for the quarter beginning 1st October and ending 31st December, 2011, as an insertion after part (C) of Notification No.16/2011 Central Excise (N.T.), made under the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004.
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