Is er-6 mandatory for all assessee?

https://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent39-2k4.htm

exemption notification is apended above.

aces is discussing about the e filing procedure only, not for class of assesee.

Dear Ritesh,

The recently inserted proviso in Rule 12(2)(a) of the CER or Rule 9A(1) or (3) of the CCR 2004 merely provides for mandatory E-filing of ER-4 or ER-5 or ER-6, as the case may be, if the total amount of duty paid by the Assessee during the preceding financial year exceeds Rs.10.00 Lakhs.