Rule 12.

Filing of return.-

Every assessee shall submit to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates:

Provided that where an assessee is availing of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified by notification by the Board , of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates.