Circular No. 311/27/97-CX dated 15/4/97

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 Realisations") 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.

Sd/-
(P.K. Sinha)
Under Secretary (-CX.6)

F.No. 206/02/97-CX.6

									Annexure

I. 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. SI. Name of the Registered Unit Index Page Number (s) No. ____ ____________________________ __________________ (1) (2) (3) ______________________________________________________________________________________ IV. Page Number __________________ Name and Address of the manufacturer ____________________________________________________ ______________________________________________________________________________________ Registration No. ________ ECC No. _________________ PLA No. ________________________ Commodity Description _____________ CET Ch. Heading/Sub- Heading____________________ _______________________________________________________________________________________ V. Month/ Date of Provisional Amount of duty Quarter receipt OR assessed by the of RT-12 Final Assessment assessee _______________________________________________________________________________________ (1) (2) (3) (4) _______________________________________________________________________________________ _______________________________________________________________________________________ Amount of duty debited in Date of scrutiny ___________________________________ PLA RG-23A RG-23C _______________________________________________________________________________________ 5(a) 5(b) 5(c) (6) _______________________________________________________________________________________ _______________________________________________________________________________________ Result of Scrutiny Particulars of Particulars of demand issued/ payment made Amount of Amount of refund allowed by assesse / duty duty refund taken short paid paid in excess ________________________________________________________________________________________ 7(a) 7(b) 8(a) 8(b) ________________________________________________________________________________________ ________________________________________________________________________________________ Progressive Remarks Signature of Scrutinising Officer (s) duty assessed _____________________________________ from 1st April Range Div.Astt. Deputy / Addl. Officer Commr. Commissioner _________________________________________________________________________________________ (9) (10) 11(a) 11(b) 11(c) _________________________________________________________________________________________ VI. Abstract of Revenue Realised (Commodity wise) _________________________________________________________________________________________ Name of Months/Revenue realised in PLA the co- Rupees (in lakhs) mmodity __________________________________________________________________________________________ Apr May June July Aug Sep Oct Nov Dec Jan Feb March __________________________________________________________________________________________ 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.

1. Where assessment (Self-Assessed RT-12) is final, indicate "F"in Col. (3).
   
   
2. 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).
   
   
3. 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.
   
   
4. 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.

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