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Duty is payable on a monthly basis by 5th of the following month except in March where duty is payable on 31st March. Duty can be paid through Personal Ledger Account (PLA) and Cenvat Credit. Any assessee who has obtained a 15 digit ECC number from Superintendent can operate a current account. The PLA is credited when duty is deposited in a bank by TR-6 challan and duty is required to be paid by making a debit entry in the PLA on a monthly basis. Rule 12(1) of central excise: Monthly return by assesses not classified as SSI?s to be filed within 10 days of the following month.(For SSI?s quarterly returns to be filed)