Please give me comment whether we can submit the revised excise return to central excise department or not. if yes how, please give us any notification or circular.
There is no provision of revised return in Central Excise. If there is any discrepancy, it can be corrected by the assessee either thorugh a simple letter to the department, or in the next month return.
A return can be revised only if it is filed as provisional assessment i.e. where the price of final product is not fixed. this can be done with the proper permission of assistant commissioner when you have informed department about the situation which should be accepeted by AC . Then only revised return can be filed.
Please give me comment whether we can submit the revised excise return to central excise department or not. if yes how, please give us any notification or circular.
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