Quarterly return requirement: units availing specified central excise exemptions must file production and removal returns with Commissioner. The amendment to rule 12(1) of the Central Excise Rules, 2002 requires assessees availing specified exemption notifications to file quarterly returns, in the form specified by the Board, reporting production and removal of goods and other relevant particulars with the jurisdictional Commissioner of Central Excise within twenty days after the close of the relevant quarter, with a transitional deadline for the quarter ending at the end of December, 2007.