(2)[(a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an [Annual returns] [Inserted by Notification No. 34/2004-C.E. (N.T.), dated 1.11.2004] for the preceding financial year to which the [return relates] [Substituted 'statement relates' by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).] in the form specified by notification by the Board by 30th day of November of the succeeding year.[Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said [Annual returns] [Substituted by Notification No. G.S.R. 417 (E) dated 18.5.2010 (w.e.f. 1.3.2002)] electronically.](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 require to submit such an Annual Financial Information Statement.](c)[ The provision of this sub-rule and clause (b) of sub-rule (8) shall mutatis mutandis apply to a hundred per cent. Export-Oriented Unit.] [Inserted by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).][* * *] [[Omitted '(2A)(a) Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial 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 require to submit such an Annual Installed Capacity Statement.' by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).]]
