Further amendment to the Central Excise Rules, 2002 – Electronic payment of duty of excise and electronic filing of returns

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....tion (i)] Government Of India Ministry Of Finance (Department Of Revenue) Notification No. 04/2010-Central Excise (N.T.) New Delhi, the 19th February, 2010. G.S.R. 89(E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:- ....

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....les, in rule 12, in sub-rule (1), after the second proviso and before third proviso, the following proviso shall be inserted, namely:- "Provided also that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the monthly or quarterly return, as the case may be, electronica....