Circular No. 311 dated 15^th April 1997

I am directed to invite your attention to Board's Circular No. 249/ 83/96-CX dated 11th October, 1996 regarding introduction of self- assessment procedure.

2.     Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as 'Register of Scrutiny of RT-12 Returns and Revenue Realisation') should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.

3.     It is also clarified that the 'progress of scrutiny' of RT - 12 Returns should be shown in the Monthly Technical Report as against the entry 'Progress of RT-12 Assessment' submitted hitherto.

ANNEXURE

Register of Scrutiny of RT-12 Returns and Revenue Realisations

Financial year_____________________

Range____________________________

Division __________________                                   Commissionerate __________________

II. Authority: Trade Notice __________________ based on Board's Circular No. 311/27/97-CX dated 15.04.97 (F.N0.206/02/97-CX.6)

Name & Signature of Range Superintendent ______________________

III.

IV. Page Number __________________

Name and Address of the manufacturer   _______________________________________________________________

Registration No. __________________________ ECC No. _________________ PLA No. ________________________

Commodity Description ____________________________ CET Ch. Heading/ Sub- Heading ______________________

V.   

VI.    Abstract of Revenue Realised (Commodity wise):

Notes:

1)     Contents of Part-I should be written on the cover of the Register.

2)     Contents of Part-II should be mentioned on the first page of the Register.

3)     Index as mentioned in Part-111 above, should be maintained preferably alphabetically, by allotting some pages in the beginning.

4)     Contents of Part-IV should be mentioned on the top of every page. If more than one commodities are being manufactured by an assessee, for which he is submitting separate RT-12 Returns, separates pages should be allotted for each such commodity.

5)     In Part-V Column headings haye been provided in which the information has to be posted in the Register.

(i)       Where assessment (Self-Assessed RT-12) is final, indicate 'F'in Col. (3).

(ii)      Where assessment (Self-Assessed RT-12) is provisional, indicate 'P' in Col. (3) and indicate the Order Number and also the SI. No. of Provisional Assessment Register in Remarks Column (Col. 10).

(iii)      When the assessment is finalised, (in case of provisional assessment) indicate the same with date of finalisation in the Remarks Column (Col. 10) and mention 'Finalised' Preferably in RED ink in Col.(3) against each entry.

(iv)      All RT-12 returns will be scrutinised by Range Officer who will sign in Col.(lla) in token of scrutiny. Where the Assistant Commissioners or the Addl./ Deputy Commissioners scrutinise an RT-12 in selective manner, they will sign against the RT-12 Returns which they have scrutinised.

6)     For part-VI, last few pages of the Register should be allotted where an abstract of revenue realised commodity-wise shall be prepared.

7)     Copy of this Annexure should be pasted at the end of the Register.