https://www.taxtmi.com/acts?id=29002 Rule 12 requires assessees to submit prescribed monthly returns of production, removal and particulars, with a quarterly option for value based exemption eligibility; special invoice summaries are required for pan masala manufacturers containing tobacco. An Annual Return for the preceding year is required, subject to exemption by notification and applicable to export oriented units. Proper officers may scrutinise returns and demand records; assessees may file revised returns within prescribed windows, and late submission attracts a per day penalty with a statutory maximum. Extension of time may be granted by the Board or Central Board. en-us Sat, 01 Jul 2017 17:17:00 +0530 Sun, 06 Aug 2017 16:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29002 Rule 12 requires assessees to submit prescribed monthly returns of production, removal and particulars, with a quarterly option for value based exemption eligibility; special invoice summaries are required for pan masala manufacturers containing tobacco. An Annual Return for the preceding year is required, subject to exemption by notification and applicable to export oriented units. Proper officers may scrutinise returns and demand records; assessees may file revised returns within prescribed windows, and late submission attracts a per day penalty with a statutory maximum. Extension of time may be granted by the Board or Central Board. Act-Rules Central Excise Sat, 01 Jul 2017 17:17:00 +0530 https://www.taxtmi.com/acts?id=29002