Notification no 39/2004 of central excise

This query is : Resolved

SARATH (Querist)
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29 September 2014 As per Notification No 39/2004 of Central Excise department exempts certain manufacturers from filing certain forms with the department. The notification says it is applicable to “the manufacturer who have paid duties of excise less than rupees one hundred lakhs through account current during the previous year. “
Is the duty paid through account current only to be considered or the duty paid through cash/Bank also to be considered for claiming the exemption under the said notification.
The link for the notification is http://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent39-2k4.htm

Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 September 2014 For certain manufacturer no need to file ER-4, ER-5 and ER-6 if he has paid the duty less than one crore from Credit account and current account.