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: 01-07-2025 Govt plans SEZ law revamp to boost exports, ease domestic tariff area sales Date: 01-07-2025 US stock market today: Dow, S&P 500, Nasdaq hit all-time highs as June ends with a bang — trade truc Date: 01-07-2025 EMS has huge growth prospects for next five years; 5 direct & ancillary plays to bet on: Narendra So Date: 01-07-2025 European shares nudged higher on Tuesday, while uncertainty around trade deals remained a drag on se Date: 01-07-2025 Royal Enfield sales up 22% at 89,540 units in June Date: 28-06-2025 Engg exporters urge govt to seek exemptions from US on 50 pc steel duty; tariff impacting sector Date: 28-06-2025 US stock market hits new record: S&P 500 record high: All 3 indices hit record highs as Trump–China Date: 28-06-2025 Trump says he's ending trade talks with Canada over its 'egregious' tax on technology firms Date: 27-06-2025 Rupee rises 23 paise to 85.49 against US dollar in early trade Date: 27-06-2025 India's forex reserves down $1.02 billion to $697.93 billion as of June 20 What is New? Date: 13-06-2025 Notification No. 43/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 11-06-2025 Notification No. 42/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 06-06-2025 Notification No. 13/2025-Customs (ADD) Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan. Date: 30-05-2025 Notification No. 38/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 30-05-2025 Notification No. 31/2025-Customs Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10% Date: 26-05-2025 NOTIFICATION No. 37/2025-Customs (N.T.) Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962 Date: 23-05-2025 Notification No. 30/2025-Customs Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion. Date: 23-05-2025 NOTIFICATION No. 36/2025 - Customs (N.T.) Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul Date: 15-05-2025 Notification No. 34/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 09-05-2025 Notification No. 29/2025-Customs Seeks to exempt works of art and antiques from Basic Customs Duty
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