Manual for the Scrutiny of Central Excise Returns 2008

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(Continued from previous page)S.no.ActivityType of verification to be done/documents to be seenAgainst each item, record verificationstatus as ‘verified’ in thechecklist. In case of any observationrequiring action, mention it clearly(1)(2)(3)10. Does the Registration No If not, call for theIn case of discrepancyfurnished in the return photocopy of Registration report to the AC/DC aftertally with SACER or copy Certificate and verify the taking corrective action.of Registration Certificate correctness.available with the Range?11. Does the name andaddress of the assesseefurnished in the returntally with SACER or copyof Registration Certificateavailable with the Range?If not, call for thephotocopy of RegistrationCertificate and verify thecorrectness.In case of discrepancyreport the matter to AC/DCA. Classification12. Verify the description ofgoodsCheck whether the assesseeis describing the goods asthey are commonly knownin market/trade parlance bycalling for sample. Also, askfor sample invoices of maincommodities manufactured.Do not allow the assessee toreproduce the headinggiven in the Central ExciseTariff Act, 1985Record observationsincluding any referencemade to the assessee.13. Examine the classificationof goods declared withreference to productcatalogue/ leafletliterature/ purchase order/chemical composition/drawing/ test analysisreport or any otherinformation.Call for product catalogue/leaflet literature/purchaseorder/chemicalcomposition/ drawing/testanalysis report or any otherrelevant information andexamine. Also, examine theclassification mentioned inthe invoices after calling forsample invoices.In case there isdisagreement aboutclassification, refer the issueto the AC/DC with theobservations of the RangeOfficer.(Continued on next page)MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008 35
(Continued from previous page)S.no.ActivityType of verification to be done/documents to be seenAgainst each item, record verificationstatus as ‘verified’ in thechecklist. In case of any observationrequiring action, mention it clearly(1)(2)(3)14. Are there are any Ordersunder Section 37B of theAct or instructions issuedby the Board on thesubject goods and theirclassification?Specify the circular numbersand dates. Ascertainwhether the existingclassification of goods is inconsonance with 37B order.In case it is not, refer theissue to AC/DC for issue ofshow cause notice forcorrecting the same.15. Verify sample clearanceinvoices for correct usageof quantity code.Call for sample invoicesissued for clearance of goodsand for correct usage ofquantity code.Intimate the assessee andrecord details ofcorrespondence.16. In respect of commoditiessubject to specific rates ofduty ensure that thequantity code conformswith unit quantity adoptedin the clearance invoices.Obtain sample invoices toverify the same.Record the details ofcorrespondence withassessee.17. Examine the eligibility ofthe exemption/sconditional exemptionavailed, if any,Call for product details enduse particulars, contractdocuments or any otherdocument that may berequired to verify thecorrectness of theexemption availed.In case of any disagreement,record the reasons for noneligibility and refer thematter to AC/DC.18. In case of SSI units, thecomputation of aggregatevalue of clearances up tothe period may be verified.Examine the value ofclearances as given in theprevious return (for thesame financial year) andverify eligibility as to theslab rate.In case of any disagreement,record reasons and intimateAC/DC.B. Valuation- Fill up the marketing/clearance pattern in the following proformaNormally this information is available in the assessees profile maintained in thePlanning Cell of the Audit Section. In case of non availability, one time visit by theSuperintendent could be made to ascertain the information after discussion with themanagement:(Continued on next page)36 MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008
Page 3 and 4: 2 MANUAL FOR THE SCRUTINY OF CENTRA
Page 5: 3.1.3 When is a Return Marked for R
Page 8 and 9: Chapter 1: Introduction tothe Retur
Page 10 and 11: Select units could be chosen depend
Page 12 and 13: Chapter 2: Policy Guidelines2A In t
Page 14 and 15: 10 Every six months, the Deputy/Ass
Page 16: Action if answer is No: Reconciliat
Page 19 and 20: ANNEXE 2.1: CHECKLIST FOR THE PRELI
Page 21: ANNEXE 2.2: CHECKLIST FOR SELECTION
Page 25 and 26: (Continued from previous page)Type
Page 27 and 28: (Continued from previous page)Code
Page 29 and 30: 3.1.4A Once these returns are ident
Page 31 and 32: discussed in Chapter 3. Chapter 4 l
Page 33 and 34: 4.2.1 Checklist for Scrutiny of ER
Page 35: ANNEXE 4.1 CHECKLIST FOR ER1 AND ER
Page 39 and 40: (Continued from previous page)S.no.
Page 53: (Continued from previous page)S.no.

Manual for the Scrutiny of Central Excise Returns 2008

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