RULE 173I. Scrutiny by the proper officer

-(1) The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (3) of rule 173G, and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods re- moved.

(2) The proper officer may require the assessee to produce invoices and other documents for verification as and when required.

(3) If on scrutiny or otherwise, the proper officer is of the opinion that duty of excise leviable on any goods has not been levied or paid or has been short levied or short paid or duty has not been correctly, legally or properly self-assessed and paid by the assessee, he may require the assessee to produce any document or records in his possession considered relevant to the determination of the duty payable on the goods and may pass such order of assessment as he thinks fit provided that duty so assessed shall be recovered in accordance with the provisions of section 11A of the Act.

(4) If on scrutiny by the proper officer or otherwise, he is of the opinion that the duty assessed by the assessee is paid in excess than what was payable, the said duty shall be refunded in accordance with section 11B of the Act.

(5) Interest on delayed payment shall be paid by the assessee at such rate as may be fixed by the Board in accordance with section 11AA. In addition, interest shall be paid, where duty is short levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of the Act in accordance with provisions of section 11AB of the Act. Interest on refund shall be paid to the assessee in accordance with section IIBB and at such rate as may be fixed by the Board in terms of that section".