https://www.taxtmi.com/forum/issue?id=3464 There is no express statutory provision in the Central Excise law permitting filing of a revised return; therefore assessable persons cannot amend a previously-filed excise return through a formal revised-return mechanism, and corrections are instead made by adjusting subsequent period returns. en-us Thu, 29 Sep 2011 23:32:21 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3464 There is no express statutory provision in the Central Excise law permitting filing of a revised return; therefore assessable persons cannot amend a previously-filed excise return through a formal revised-return mechanism, and corrections are instead made by adjusting subsequent period returns. Discussion-Forum Central Excise Thu, 29 Sep 2011 23:32:21 +0530 https://www.taxtmi.com/forum/issue?id=3464