CHAPTER 3

ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT,
MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY

Part- VI

SCRUTINY OF ASSESSMENT
1. Introduction

1.1 In view of the self-assessment procedure wherein the assessee himself assessesthe duty liability the responsibility of the departmental officers is to scrutinise theassessment made for verification of its correctness.

2. Scrutiny of Assessment

2.1 The Central Excise Officers having jurisdiction over the factory/premises of theassessee is responsible for the scrutiny of returns. For this purpose, the said officer(s) mayrequire the relevant documents. Though the statutory records have been dispensed with,the assessee is required to maintain private records containing all requisite information asrequired by different rules and also provide a list of all records maintained by him to theRange Office. The Officer responsible for scrutiny of return may require the invoices issuedby the assessee, Daily Stock Account, Cenvat Account, cash ledgers, Ledger of allreceipts and payments and the source documents etc. It shall be compulsory for theassessee to provide the necessary records upon receiving the “Requisition Letter’ fromthe Range Officer or other superior officers. He shall hand over the records under properacknowledgement and receive them back under proper acknowledgement too. TheOfficer scrutinizing return may require presence of the assessee or his authorised personat mutually convenient time, for seeking certain information relating to the records.

2.2 The Superintendent of Central Excise in-charge of the Range Office, withassistance of the Inspectors in-charge of the factory of an assessee, will scrutinise all thereturns. They shall, in selected cases, call all connecting documents including invoicesand the records and scrutinise the correctness of assessment.

2.3 The Deputy/Assistant Commissioner of Central Excise will scrutinise the returns ofthe units, which pay duty-exceeding rupees one crore but less than Rs.5 crores from PLAper annum every six months. They shall requisition all connecting documents includinginvoices and the records and scrutinise the correctness of assessment.

2.4 The Additional/Joint Commissioner of Central Excise will scrutinise the returns ofthe units which pay duty Rs. 5 crores or more from PLA per annum every six months. Theyshall requisition all connecting documents including invoices and the records andscrutinise the correctness of assessment.

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