Quarterly Returns by Registered Dealers.

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Full Text of the Document

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.... the Central Excise Rules, 2002, but it has been noticed that some of these registered dealers are not following the Central Excise Procedures properly as they are not filing the Quarterly Returns regularly or/ and have not filed returns for the last four quarters., (2) Rule 9 (8) of Cenvat Credit Rules 2004, lays down the statutory requirement to file quarterly return. Its states "A first stage ....