Manual for the Scrutiny of Central Excise Returns 2008

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(Continued from previous page)S.no.Activity Further action— Record out come asobservation in thiscolumn11.Are the goods traded by thedealer such as that may allowfor repacking, relabelling frombulk purchased for retail sale?Does the activity amount tomanufacture under CentralExcise law?If yes, ask the dealer to take amanufacturing registrationand pay differential duty withinterest.Duty Incidence12.13.14.Verify whether the dealerpasses only proportionateduty credit.Check whether the dealer hasmaintained the register toaccount all his purchases andsales invoices.Check whether anysupplementary invoices werereceived by the dealer duringthe quarter.Calculate the total dutydeclared by the manufacturerof the goods and theproportionate credit that canbe passed on by the dealer in5 per cent of the totaltransactions/invoices of thedealer.Ensure that the register hasserially numbered pages. Anydiscrepancies in maintainingthe register may be brought tothe notice of the dealer forcompliance.Has the duty incidence beenpassed on by the dealer to hiscustomers? If so, check whythe supplementary invoice wasraised by the manufacturer.Invoices raised consequent toinvoking of Section 11Ashould be brought to thenotice of the jurisdictional ACnot to allow credit on suchcredit passed by the dealer.(Continued on next page)MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008 51
(Continued from previous page)S.no.Activity Further action— Record out come asobservation in thiscolumn15.16.17.18.Is the quantum of sale ofgoods in terms of total salesvalue consistent with theincome tax returns filed by thedealer?Check whether the dealer isselling goods to another dealer(at the second stage) who is arelative of the manufacturer ofgoods from whom hepurchased the goods?.Check whether only creditreceived (available) is passedon by the dealer.Check whether the invoicesreceived by the dealer aregenuine.Call for the income tax returnsand reconcile sale figures ofdutiable excisable goods.Such transaction should bereported to the AC/DC alongwith details of themanufacturer and hisjurisdictional AC/DC forrecovery of duty as per CentralExcise law, if anyFind out opening balance ofunutilized duty creditavailable at the beginning ofquarter. Add credit on theinvoices received during thequarter. Deduct the creditpassed on by issuing invoicesin the quarter. Note downclosing balance.Select not more than fiveinvoices in the whole quarterrandomly and send them tothe Range Superintendent ofthe originating genuinityverification.52 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 51: (Continued from previous page)S.no.

Manual for the Scrutiny of Central Excise Returns 2008

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