TMI BlogFiling of returnX X X X Extracts X X X X X X X X Extracts X X X X ..... ich the return relates: Provided that an assessee, manufacturing pan masala containing tobacco falling under tariff item 2403 99 90 and paying duty of Central Excise more than rupees five lakhs in the month, shall also file, along with the return, for the month to which the said return relates, a statement summarizing,- (i) the purchase invoices for the month with the names and addresses of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates. Explanation 1. - For the purposes of this proviso, it is hereby clarified that an assessee shall be eligible, if his aggregate value of clearances of all excisable goods for home consumption in the preceding financial year computed in the manner specified in the said notification did not exceed rupees four hundred lakhs. Explanation 2. - The filing of returns as specified in this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of information contained in the return filed by the assessee under sub-rule (1), and after such further enquiry as he may consider necessary, scrutinise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the end of the calendar month in which the original return is filed. Explanation.- Where an assessee submits a revised return under clause (a), the 'relevant date' for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return. (b) An assessee who has filed Annual Return referred to in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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