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    <title>Quarterly Returns by Registered Dealers.</title>
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    <description>Registered first- and second-stage dealers under the Cenvat Credit Rules must submit the specified quarterly return within the prescribed time to the Superintendent of Central Excise; outstanding returns must be filed by the Commissionerate deadline or proceedings for cancellation of registration and penalties will be initiated. Dealers must file a NIL report if no transactions occurred in a quarter, and trade associations are requested to inform their members of these compliance obligations.</description>
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