Part- VI Scrutiny of Assessment Departmental Officers is to Scrutinise the Assessment made for verification of its correctness. Part- VI SCRUTINY OF ASSESSMENT Introduction 1.1 In view of the self-assessment procedure wherein the assessee himself assesses the duty liability the responsibility of the departmental officers is to scrutinise the assessment made for verification of its correctness. Scrutiny of Assessment 2.1 The Central Excise Officers having jurisdiction over the factory/premises of the assessee is responsible for the scrutiny of returns. For this purpose, the said officer(s) may require the relevant documents. Though the statutory records have been dispensed with, the assessee is required to maintain private records containing all requisite information as required by different rules and also provide a list of all records maintained by him to the Range Office. The Officer responsible for scrutiny of return may require the invoices issued by the assessee, Daily Stock Account, Cenvat Account, cash ledgers, Ledger of all receipts and payments and the source documents etc. It shall be compulsory for the assessee to provide the necessary records upon receiving the "Requisition Letter’ from the Range Officer or other superior officers. He shall hand over the records under proper acknowledgement and receive them back under proper acknowledgement too. The Officer scrutinizing return may require presence of the assessee or his authorised person at mutually convenient time, for seeking certain information relating to the records. 2.2 The Superintendent of Central Excise in-charge of the Range Office, with assistance of the Inspectors in-charge of the factory of an assessee, will scrutinise all the returns. They shall, in selected cases, call all connecting documents including invoices and the records and scrutinise the correctness of assessment. 2.3 The Deputy/Assistant Commissioner of Central Excise will scrutinise the returns of the units, which pay duty-exceeding rupees one crore but less than Rs.5 crores from PLA per annum every six months. They shall requisition all connecting documents including invoices and the records and scrutinise the correctness of assessment. 2.4 The Additional/Joint Commissioner of Central Excise will scrutinise the returns of the units which pay duty Rs. 5 crores or more from PLA per annum every six months. They shall requisition all connecting documents including invoices and the records and scrutinise the correctness of assessment.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 10-08-2022 Stocks in the news: SBI, Titan, M&M, Airtel, Tata Motors, Paytm and Nykaa Date: 10-08-2022 Rice sowing in the current kharif season has dropped 13% till August 5 due to rainfall deficiency in Date: 10-08-2022 Companies seek refund after HC reaffirms Advance Authorisation benefit Date: 09-08-2022 Commerce ministry recommends anti-dumping duty on Chinese cutting tool Date: 09-08-2022 Adani APSEZ Q1 Results: Net profit falls on lower revenue Date: 09-08-2022 Specify time limit for remittance of SEZ export proceeds Date: 09-08-2022 Companies seek refund after HC reaffirms Advance Authorisation benefit Date: 09-08-2022 Reducing import, increasing exports: How states are doing their bit for the economy Date: 08-08-2022 Karnataka govt attracted investments worth Rs 1 lakh crore in last 3-4 months: Minister Date: 08-08-2022 IPEF trade pillar must be converted into a trade agreement suggest experts What is New? Date: 08-08-2022 Notification No. 67/2022 Customs (N.T.) Passenger Name Record Information Regulations, 2022. Date: 04-08-2022 Notification No. 66/2022 - Customs (N.T.) Exchange rate Notification No.66/2022-Cus (NT) dated 04.08.2022-reg. Date: 03-08-2022 Notification No. 24/2022-Customs (ADD) seeks to impose anti-dumping duty on Opal Glassware from UAE & China PR for a period of 5 years. Date: 02-08-2022 Notification No. 22/2022-Central Excise Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and exempt export of Aviation Turbine Fuel. Date: 02-08-2022 Notification No. 21/2022-Central Excise Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel. Date: 01-08-2022 NOTIFICATION No. 17/2022 – Central Tax Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. Date: 23-07-2022 Notification No. 44/2022-Customs Seeks to amend notification No. 49/2021 - Customs, dated 13.10.2021, in order to extend the concessional Agriculture Infrastructure and Development Cess [AIDC] of Nil on Lentils (Mosur) up to and inclusive of the 31st March, 2023. Date: 21-07-2022 Notification No. 64 /2022 - Customs (N.T.) Exchange rate Notification No.64/2022-Cus (NT) dated 21.07.2022-reg. Date: 20-07-2022 Notification No. 43/2022-Customs Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA . Date: 19-07-2022 Notification No. 19/2022-Central Excise Seeks to exempt the excisable goods, namely Petrol, Diesel and Aviation Turbine Fuel from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).
Indian Customs CBEC - Indian Customs Offices Indian Customs Duty Customs Exchange Rate HS Code List - Countrywise Safegaurd Duty Anti Dumping Duty Duty Drawback Rates
DGFT Dgft offices in India Exim Policy IEC Number Dgft Notification Dgft Public Notices Dgft Circulars Trade Notice Depb Rates
Central Excise Central Excise Offices Central Excise Duty Central Excise Notification Central Excise Notification tarrif Central Excise Notification Non-Tarrif Central Excise Circulars Central Excise Instruction Central Excise Manual