(2)(a)Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an Annual Return for the preceding financial year to which the return relates in the form specified by notification by the Board by 30th day of November of the succeeding year.(b)The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not be required to submit such an Annual Return.(c)The provision of this sub-rule and clause (b) of sub-rule (7) shall mutatis mutandis apply to a hundred per cent Export-Oriented Unit.
