Removal of goods by a Hundred percent Export-Oriented Undertaking for Domestic Tariff Area.

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..... such removal shall be made under an invoice by following the procedure specified in rule 11, and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8. (2) The unit shall maintain in the form specified by notification by the Board appropriate account relating to pro .....

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..... of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board. (5) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer. (6) Where the return is submitted under sub-rule (3) by the assessee after the due date as mentioned in that sub-rule, the assessee shall pay .....

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