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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(2)(a) in The Central Excise Rules, 2017

(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.