Every manufacturer shall maintain a register of production indicating therein the total quantity of textiles or textile machinery manufactured by him during a month, the quantity (if any) used by him for the manufacturer of another commodity, the quantity removed on payment of duty under the central Excise and salt Act 1944 (1 of 1944), the quantity removed for export without payment of such duty, the total value ad-valorem and the cess payable thereon at the rate for the time being in force.
4 Submission of month returns-
1. Every manufacturer shall furnish to the Committee in duplicate, a return in Form A or in Form B, as the case may be, for each month duly signed by him or any other person authorized by him in this behalf so as to reach the Committee not later than fifteen days after the expiry of the month to which the return relates, along with a certified copy of the returns submitted to the central excise authorities under rule 54 of the Central Excise Rules, 1944 for the relevant month.
2. A return referred to in sub-rule (1) shall be sent by registered post with acknowledgement due.
5. Revision of returns- If the manufacturer after having furnished the returns discovers any of commission or wrong statement therein, he may revise the return at any time before he receives the notice of demand from the Committee.