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    <title>Regarding enforcement of penal provisions for non-submission of returns</title>
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    <description>Assessees must self assess and file prescribed Central Excise returns periodically so the department can verify duty payment and CENVAT credit; Central Excise Ranges must scrutinise returns to identify those who fail to submit or submit late, and follow up to secure compliance. Commissioners must establish mechanisms to identify defaulters and invoke penal provisions where appropriate, while Chief Commissioners will monitor the mechanism quarterly.</description>
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      <description>Assessees must self assess and file prescribed Central Excise returns periodically so the department can verify duty payment and CENVAT credit; Central Excise Ranges must scrutinise returns to identify those who fail to submit or submit late, and follow up to secure compliance. Commissioners must establish mechanisms to identify defaulters and invoke penal provisions where appropriate, while Chief Commissioners will monitor the mechanism quarterly.</description>
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