Furnishing of Returns

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....uch late fee not exceeding ^5[twenty thousand rupees] rupees, for delayed furnishing of return,] as may be prescribed. ^4[(2) The person or class of persons notified under sub-section ( 2) of section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed.]   ***************** Notes : 1. ....

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....om the Commissioner of Central Excise, a notice requiring him to produce within such period as may be specified therein, such accounts, documents or other evidence as he may deem necessary for such assessment.         (2) The Central Excise Officer, after considering such accounts, documents or other evidence, if any, obtained under sub-section (1) and after t....