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    <title>Clarification regarding e-payment of duty and e-filing of return</title>
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    <description>Amendments to Rule 8(1) and Rule 12(1) mandate that assessees who paid total duty of rupees ten lakh or more in the preceding financial year, including amounts paid by utilization of CENVAT Credit, must effect duty payment electronically and file monthly or quarterly returns electronically with effect from 1-4-2010; non-compliance will attract penal provisions under Rule 27 of the Central Excise Rules, 2002.</description>
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      <description>Amendments to Rule 8(1) and Rule 12(1) mandate that assessees who paid total duty of rupees ten lakh or more in the preceding financial year, including amounts paid by utilization of CENVAT Credit, must effect duty payment electronically and file monthly or quarterly returns electronically with effect from 1-4-2010; non-compliance will attract penal provisions under Rule 27 of the Central Excise Rules, 2002.</description>
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