A person who has liability to assess and recover the excise duty pursuant to Section 3A shall file the returns of excisable transaction for each month, as prescribed, to the Excise Duty Officer or as provisioned in Sub-section (3) of Section 10C or by registered post within twenty-five days from the end of such month. Such returns have to be filed irrespective of whether excisable transaction has been carried on or not in that month.