https://www.taxtmi.com/forum/issue?id=106577 Units manufacturing only goods covered by Exemption Notification No. 1/2011 CE and filing ER-8 returns are not entitled to make quarterly excise duty payments because neither the notification nor the Central Excise Rules authorise substitution of quarterly for monthly payments; however, a unit eligible for the SSI exemption by reason of its turnover in the previous year being below the small-scale industry threshold may opt to pay duty quarterly under the amended payment rules applicable to SSI assessees. en-us Sat, 01 Mar 2014 16:58:22 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106577 Units manufacturing only goods covered by Exemption Notification No. 1/2011 CE and filing ER-8 returns are not entitled to make quarterly excise duty payments because neither the notification nor the Central Excise Rules authorise substitution of quarterly for monthly payments; however, a unit eligible for the SSI exemption by reason of its turnover in the previous year being below the small-scale industry threshold may opt to pay duty quarterly under the amended payment rules applicable to SSI assessees. Discussion-Forum Central Excise Sat, 01 Mar 2014 16:58:22 +0530 https://www.taxtmi.com/forum/issue?id=106577