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    <title>Rejection of excise return</title>
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    <description>Recommended procedural measures are to notify the range superintendent in writing describing the technical difficulty and to dispatch a hard copy of the return by registered post to create proof that the return was attempted within the prescribed time, thereby aiming to preserve evidence of timely filing where electronic submission fails due to a departmental server outage.</description>
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      <description>Recommended procedural measures are to notify the range superintendent in writing describing the technical difficulty and to dispatch a hard copy of the return by registered post to create proof that the return was attempted within the prescribed time, thereby aiming to preserve evidence of timely filing where electronic submission fails due to a departmental server outage.</description>
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      <law>Central Excise</law>
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