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Central Excise Rules
Chapter 2-COLLECTION AND ASSESSMENT OF CESS

11. Filing of return.-

Every producer shall submit to the Jurisdictional Central Excise Officer, a return in Form - I showing the quantities of specified goods removed during the month in respect of which the payment has been made, the amount paid under rule 6 and other particulars specified in that form enclosing the evidence of payment of cess not later than 10th day of the second month, following the month in which removals were made:

Provided that in the case of a producer who has obtained centralized registration under rule 3 , the return in Form- I shall contain mine-wise information.

Illustration.- Return for the month of July 2010 shall be due by the 10th of September, 2010."