TMI BlogFiling of returnX X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and (ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee. Explanation : When the goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided.] 10 [****] 6 [ 11 [Provided further that ] where an assessee is eligible to avail of the exemption under a notification based on the value of clearances in a financial year, he shall file a quart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates and in case of goods produced and removed during the quarter ending on the 31st day of December, 2007, such return shall be submitted by the 20th February, 2008. ] 8 [Provided also that, where an assessee is availing the exemption,- (i) under the notification No. 1/2011-Central Excise, dated the 1 st March 2011 ; or (ii) in respect of goods falling under Sl.No.67, 128, 199(I), 21 [199(II) ] and 200(I), of notification No. 12/2012-Central Excise , dated the 17 th March, 2012; 22 [and does not manufacture any other excisable goods other than those specified in the said notifications, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r necessary, scrutinize the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board. (4) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer. 9 [(5) Every assessee other than assessees availing the exemption under notification No. 49/2003-Central Excise , dated the 10th June 2003 or notification No. 50/2003-Central Excise , dated the 10th June 2003, shall file electronically the return or the statement, as the case may be, specified in this rule.] 12 [(6) Where any return 19 [***] referred to in this rule is submitted by the assessee after due date as specified for every ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE(N.T.), DT. 08/02/2007 3. Has been inserted vide Notification No. 38/2008 dated 29/9/2008 CE (NT) 4. Inserted vide notification no. 4/2010 CE(NT) dated 19-2-2010 with effect from 1-4-2010 Further, omitted vide notification no. 21/2011 CE(NT) dated 14-9-2011 , before it was read as, 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, electronically: 5. Omitted vide notification no. 5/2010 CE(NT) dated 27-2-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates. 9. Inserted vide notification no. 21/2011 CE(NT) dated 14-9-2011 10. Omitted vide notification no. 32/2011 CE(NT) dated 30-12-2012 , before it was read as, Provided further that an assessee is- 5 [(a) *****] (b) manufacturing processed yarn, unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of First Schedule to the Tariff Act; or (c) manufacturing ready made garments falling under Chapter 61 or 62 of First Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year : Provided that for the year 2007-08, the said statement shall be furnished by 31st day of October, 2008. (b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Installed Capacity Statement.] 19. Omitted vide Not. 08/2016 - Dated 1-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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