Dear Mr. Ranganathan
First i would like to clear you that I am not from the department. I am working in a public Ltd. Company in Delhi NCR and my domain is Central excise.
Second, as Mr. Sharma said that efiling of return is mandatory from centain notification. then it is clear that there is no scope for filing manually to department. However you can subit a copy alongwith a acknowledge reciept generated through ACES to department as for their record only.It will create a goods impression.
Since, Efiling is mandatory then as per assessee point of view he should file the return as per software avilable with their websitei.e www.aces.gov.in.
Non filing of e-return will attract penal provision. Department is somehow slow as to update the ACES software.
I am agree with the view of US Sharmaji so i have wrote Agreed.
Hope things are clear now.
Regards