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Every Assessee is Prone to Default in Filing ER-5 And ER-6

  P.Bashista    20 May 2011 at 12:28

As per Rule 12(1) of the Central Excise Rules an assessee who is registered with the Central Excise department is mandate to file the ER-1 periodically. Though, every registered assessee is not mandate to file ER-5 and ER-6. ER-5 and ER-6 is to be f