Discuss the validity of the following statements with reference to the Central Excise Rules, 2002, as amended: (ii) In respect of goods received at concessional rate of duty, return is required to be filed on monthly bas

Invalid. Rule 5 of Central Excise (removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001 has been amended to provide inter-alia that the manufacturer receiving goods at concessional rate of duty will submit a quarterly return instead of a monthly return.