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: 28-06-2024 Rupee ends higher, lifted by bond inflows; oil firms' dollar bids cap gains Date: 28-06-2024 Share market update: Most active stocks of the day in terms of total traded value Date: 28-06-2024 India imposes anti-dumping duties on three Chinese products Date: 28-06-2024 India's entry into JPMorgan Bond Index set to benefit real estate & manufacturing: Abhishek Banerjee Date: 26-06-2024 Industry pitches for tax reduction, rationalisation of duty structure in Budget Date: 26-06-2024 Govt imposes stockholding limit on wheat to check hoarding Date: 26-06-2024 Budget 2024: 25% share by Indian liners could save $50 billion annually, says FIEO Date: 25-06-2024 Vegetables to stay dearer till new crop arrives Date: 25-06-2024 Rupee closes higher on uptick in Asian FX, foreign banks' dollar sales Date: 25-06-2024 CII calls for review of trade ties with China What is New? Date: 20-06-2024 Notification No. 45/2024 - Customs (N.T.) Exchange Rate Notification No. 45/2024-Cus (NT) dated 20.06.2024-reg Date: 14-06-2024 Notification No. 43/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 06-06-2024 Notification No. 40/2024 - Customs (N.T.) Exchange Rate Notification No. 40/2024-Cus (NT) dated 06.06.2024-reg Date: 31-05-2024 Notification No. 38/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 21-05-2024 Notification No. 37/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 16-05-2024 Notification No. 36/2024 - Customs (N.T.) Exchange Rate Notification No. 36/2024-Cus (NT) dated 16.05.2024-reg Date: 15-05-2024 Notification No. 35/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 02-05-2024 Notification No. 34/2024 - Customs (N.T.) Exchange Rate Notification No. 34/2024-Cus (NT) dated 02.05.2024-reg. Date: 30-04-2024 Notification No. 32/2024-CUSTOMS (N.T.) Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20.10.2023 relating to AIRs of Duty Drawback. Date: 18-04-2024 Notification No. 30/2024 - Customs (N.T.) Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.
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