20 March 2012
i am a coal manufacturer. i have got myself registered with the excise. however my sale is not above the exemption limit of 1.5cr & i have not collected excise from my customers.
As per Rule 12(1) of Central Excise Rules 2002, Every Assessee, Shall submit to the superintendent of Central Excise a MONTHLY return of Production, removal of goods and other relevant particulars in E.R.1 form within 10 days after the close of the month to which it relates.
Since you have registered yourself, you are an assessee thus, rule 12(1) applies to you.