https://www.taxtmi.com/circulars?id=8570 Assessees exempt from filing ER-4, ER-5 and ER-6 under the cited notifications are exempt where duty paid is below the higher exemption threshold including amounts paid by utilization of CENVAT credit; such exempt assessees are not required to file those returns electronically even if their duty paid including CENVAT utilization in the preceding year exceeds the lower electronic-filing threshold. en-us Tue, 15 Feb 2011 00:00:00 +0530 Tue, 29 Mar 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8570 Assessees exempt from filing ER-4, ER-5 and ER-6 under the cited notifications are exempt where duty paid is below the higher exemption threshold including amounts paid by utilization of CENVAT credit; such exempt assessees are not required to file those returns electronically even if their duty paid including CENVAT utilization in the preceding year exceeds the lower electronic-filing threshold. Circulars Central Excise Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8570