Quarterly return filing requirement: assessees claiming specified central excise exemptions must file returns within the prescribed post quarter period. Where an assessee is availing exemption under the specified notifications and does not manufacture any other excisable goods, the assessee shall file a quarterly return in the form specified by the Board, reporting production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.
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.
Quarterly return filing requirement: assessees claiming specified central excise exemptions must file returns within the prescribed post quarter period.
Where an assessee is availing exemption under the specified notifications and does not manufacture any other excisable goods, the assessee shall file a quarterly return in the form specified by the Board, reporting production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates.
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