Central Excise return filing provisions revised, omitting one proviso and rewording another to alter compliance conditions. The Central Excise (Fifth Amendment) Rules, 2011 amend rule 12(1) of the Central Excise Rules, 2002 by omitting the second proviso and substituting the opening words of the third proviso with 'Provided further that', thereby modifying the conditional provisions governing filing of central excise returns for manufacturers in the textile and garment sectors; the amendment takes effect on the stated commencement date.