Manual for the Scrutiny of Central Excise Returns 2008

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ANNEXE 4.3 CHECKLIST FOR SCRUTINY OF QUARTERLY RETURNS SUBMITTEDBY THE DEALERSS.no.Activity Further action— Record out come asobservation in thiscolumn1.2.3.4.Check whether all thedeclarations as required inthe form have been correctlyfilled.Verify whether the registrationno. furnished in thedeclaration tallies with SACERor copy of registrationcertificate available with theRange.Check whether the dealer isissuing invoices, which areserially numbered.Is the dealer actuallyconducting business in thegoods declared as traded?If not, the same may be gotcorrected from the dealer.If not, call for the photocopyof the registration certificateand verify the correctness. Incase of any further discrepancyreport to the AC/DC.Check for consistent seriallynumbered invoices. Anydeviation may be rectified orreport the discrepancy to theAC/DC.Any adverse findings may bereported to the AC/DC forfurther investigation.Classification5.Verify the description of thegoods purchased and sold bythe dealerInsist that the description ofgoods should be same asshown in the purchaseinvoices. If necessary, call forproduct catalogue, leaflets,purchase order etc., toascertain if the changes are onaccount of any process thatamounts to manufacture asdefined in Section 2(f) of theCEA,1944.(Continued on next page)MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008 49
(Continued from previous page)S.no.Activity Further action— Record out come asobservation in thiscolumn6.7.Examine the classification ofgoods declared with referenceto purchase invoiceIs there any Revenueimplication of aboveinconsistencies noticed?Insist that the classification ofgoods should be same asshown in the purchaseinvoices. If necessary, call forpurchase invoices relating tothe said product forverification of correctclassification and rate of dutyadopted by the manufacturer.In case of any discrepancyreport the discrepancy to theAC/DC.Give details.Valuation8.9.10.Is the dealer a relative of thesupplier manufacturer?Check whether the dealer isselling goods which are assessedto duty under Section4A of the CEA 1944.If yes, is the dealer selling thegoods at a price higher thanthe MRP declared by themanufacturer? Is the dealertampering with the MRP?If there is any difference invalue of goods sold report thematter to the AC/DC alongwith details of themanufacturer and hisjurisdictional AC/DC forrecovery of duty as per CentralExcise law.Yes / No.Tally the invoice issued by thedealer with the manufacturer’sinvoice for any discrepancy.Collect information on thedealer’s activities where hestores the goods. Bring thefindings to the notice of theAC for remedial action.(Continued on next page)50 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 and 36: ANNEXE 4.1 CHECKLIST FOR ER1 AND ER
Page 37 and 38: (Continued from previous page)S.no.
Page 49: (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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