Dear
As pe the above referred notification, it is crystal clear under rule 12 of the central excise rule,2004 sub-rule (2)(a) (1), every assessee (register under central excise) shall submit to the Superintendent, Central Excise, an annual financial information statement for the preseding financial year to which the statement related in the form specified by the notification by the bord by 30th day of November of the succeeding year.
But annual financial infomation statement (E.R.4) is need not be submitted by those assessee paying the excise duty less than one crore.
Regards
Ajay Garg
As pe the above referred notification, it is crystal clear under rule 12 of the central excise rule,2004 sub-rule (2)(a) (1), every assessee (register under central excise) shall submit to the Superintendent, Central Excise, an annual financial information statement for the preseding financial year to which the statement related in the form specified by the notification by the bord by 30th day of November of the succeeding year.
But annual financial infomation statement (E.R.4) is need not be submitted by those assessee paying the excise duty less than one crore.
Regards Ajay Garg
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