TMI BlogDuties, functions and responsibilities of Range Officers and Sector Officers- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... o EOUs and Private Customs Bonded Warehouses shall be issued separately. 2. This duty list is only indicative and not exhaustive. The Inspector/Sector Officer is required to assist Superintendent/ Range Officer in all range work and both are jointly responsible for all functions. Range Officer will be responsible for the discipline and general supervision over the officers placed under him. It is the responsibility of the Range Officer to ensure that all the Sector Officers carry out the prescribed functions properly. It would be the duty of the Divisional Officer to supervise and to ensure that the duties are performed by SO and RO as per the instructions. Further, both Sector Officers as well as Range Officers can be assigned any other work by their supervisory officers in addition to the work mentioned in the duty list. 3. It may be noted that the provisions of statutes, rules, notifications, circulars and instructions shall prevail over the entries made in the duty list. Further, the detailed instructions as contained in the CBEC's Central Excise Manual, Cigarette Manual, Audit Manual, Return Scrutiny Manual (which is likely to be published shortly), etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration Numbers to 15 digit PAN based Registration Numbers. 1.5 Receipt of declaration of stoppage of certified activity. To receive the declaration and certify the correctness of the declaration and that no government dues are pending against the registered person and that no case is pending against the registered person. Make relevant entries in records and submit the application of the Range Officer. To certify the correctness of the declaration as reported by S.O and forward the same to the Asst./Dy. Commissioner within five working days of its receipt for cancellation of Registration Certificate . He will also recommend for audit of the unit immediately after surrender of registration. 1.6 Receipt of intimation about loss of Registration Certificate. To enter the details in records, verify the same and submit to the Range Officer. To forward the application within three working days of its receipt to the jurisdictional Asst/ Dy. Commissioner for issue of a duplicate Registration Certificate. 1.7 Record of details of electronically maintained records or returns, invoices or other documents, using comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 15 days of the due date prescribed for completion of scrutiny. 2.6 ER-7 Return To maintain registers. To compare the annual capacity declared by a unit and the actual production reported as per ER-1/ER-2/ER-3 returns filed. To report the abnormal variations to R.O. To ensure analysis and submit report to AC/DC for abnormal variation cases immediately. If permitted by AC/DC, to verify the machines and its capacity by visiting the unit. 2.7 ER-5 ER-6 Return To ensure these are filed by all eligible assessees. To examine the return to confirm that details given are correct. To compare input/output ratio declared by the unit matches with other units manufacturing similar goods or as per SION issued by DGFT. To monitor scrutiny of returns by S.O. In case of non filing of returns, submit draft SCN to AC/DC. Report the cases where abnormal variations are noticed. 2.8 Record of Cenvat invoices received for verification from other Ranges. To maintain proper record of all such invoices and submit verification report to Range Officer within five days of receipt. To certify the verification report as prepared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th relevant procedures for each clearance. Ensure that proof of export has been submitted by the exporter within prescribed time. Monitoring to be done at the time of each export. 3.4 Compliance with the conditions of the letter of undertaking and the procedure for "acceptance of proof of export" by manufacturer-exporter. Verify records to ensure compliance with the conditions of letter of undertaking and submit report to the Range Officer. Verify the report of the Sector Officer and initiate action for recovery of duty in case of default. 3.5 Details of CT-1 certificates To maintain details of CT-1 certificates obtained by merchant-exporters for procuring goods from a factory or warehouse. To identify the cases wherein proof of export not submitted and report to RO for initiating action for recovery of duty. To verify on regular intervals. Ensure that all the goods procured by merchant-exporter have been exported and proof of export submitted as per Rules. 3.6 Examination and sealing of export consignments under Central Excise Seal. On being deputed by the Range Officer visit the specified premises for examination a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise (Removal of goods at Concessional Rate of Duty for manufacture of excisable goods) Rules 2001. To maintain proper records and ensure proper procedure is followed. To scrutinize the monthly return filed in this regard and to monitor whether goods procured are used for specified purposes. To monitor records periodically and ensure compliance with rules and prescribed procedure. 3.12 Record of exporters as per Circular No. 579/16/2001-CX. Dated 26.6.2001(warehousing provision) issued under Rule 20. To maintain proper records and ensure proper procedure is followed. To monitor records periodically and ensure compliance with rules and prescribed procedure. 3.13 Maintenance of Exports Register and details of the ARE-1/ARE-2. To maintain Exports Register and allot serial number on ARE-1/ARE-2 received. To verify the Register on regular intervals. 3.14 Exports under DEEC, DEPB and Drawback To examine and verify export goods as and when deputed by the Range Officer. To examine and seal the consignments and sign the documents and ensure strict compliance with relevant departmental instructions. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as provided in Chapter 18 of the Central Excise Manual and submit report to Range Officer. To examine the report and take action as per relevant instructions on the subject. 5.3 Supervision of the actual process of destruction of excisable goods on which duty has been remitted by the competent authority and As permitted by the competent authority supervise destruction of goods, where duty involved is less than Rs.5000/-, submit report to Range Officer. The officer supervising destruction must also send a certificate to his immediate superior, countersigned by the factory manager immediately after destruction of the goods. To ensure compliance with all relevant instructions. To supervise destruction of goods involving duty of more than Rs.5000/- but not exceeding Rs.20,000. The officer supervising destruction must also send a certificate to his immediate.Superior, countersigned by the factory manager immediately after destruction of the goods. To ensure compliance with all relevant instructions. To forward the reports to the Asst./Dy. Commissioner. 6. Audit Compliance : 6.1 Audit Registers for CERA objections and Internal Aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of arrears of revenue within 7 days of expiry of appeal period. 7.3 Record of appeals preferred by assesses. To make entry in the appeal register and confirmed demand register as soon as a copy of such appeal is received in Range Office. To prepare draft para-wise comments on the appeal filed by the assessee. To ensure regular upkeep of registers through monthly review of records. To finalize draft comments and forward them to AC/DC. 7.4 Action for recovery of arrears where appeal is not decided within six months from the date of stay granted by the Tribunal. To keep record of all such cases and submit details to Range Officer for further action. To initiate action for recovery. 7.5 Record of appeals preferred by the department. To maintain record of all such appeals. To monitor the progress of appeals and ensure timely submission of information required by the appellate authority. 7.6 Vacation of stay obtained by assesses. To maintain details of all cases of stay given in favour of assesses. To examine all stay orders and recommend further action to higher authorities for vaca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of abnormal increase in CENVAT availment and to take necessary action.Any anomaly noticed should be immediately brought to the notice of the Divisional AC/DC. 9. Budget related matters: 9.1 Study of implications of budget proposals To identify units/commodities, affected by the budget proposals and estimate the revenue implications. In case of changes in rates of duty, the assessee may also be informed, as far as possible. To examine the report submitted by S.O. 9.2 Budget related Reports required by the Board (Tax Research Unit). To compile the reports. To ensure accuracy and timely submission of reports. 9.3 Survey of new assesses as per budget proposals. To obtain lists of factories from other agencies and by survey and prepare information about potential assesses. To take initiative in locating potential assesses in the light of budget proposals. 10. Units under physical control (cigarette factories): 10.1 Physical Presence To be present in the factory to ensure that no goods are removed without his authorisation. To ensure that he/ Sector officer or bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty payment To ensure payment of duty by the due date. In case of non-payment, to inform the R.O. immediately. To monitor duty payment by assessee by due date. In case of non-payment, take action and inform AC/DC. 12. Maintaining Range Records: Maintenance of Range records, such as: 1. Register of Inward Dak received in the Range and Dispatch of Dak from the Range. 2. Record of Misc. Information regarding Jurisdiction (335-C) 3. List of Registered assesses (335-D Register) 4. Records of Inspection (335-O Register) 5. Provisional Assessment Register 6. Records of Files, manual and other documents (335-N Register) 7. Register of Scrutiny and Revenue Realization 8. Record of overtime application received and fee recovered. 9. Record of Export under claim of Rebate. 10. Record of Export under Bond (based on ARE-1/ARE-2) received. 11. Register showing comparative figures of Revenue of last 3 years. 12. Register Showing the position of demands in arrears (Confirmed demand and Unconfirmed demand Register) 13. Record of Refund/Rebate 14. Record of in Bond movement 15. 335-J Register of offence and penalties 16. Record o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Refund / Rebate claims. To complete the Scrutiny of Refund/Rebate claims and enter the details in proper records as per the procedure and time limit prescribed in the CBEC's Excise Manual. To verify Refund/Rebate claims and forward verification report, to the AC/DC, as per procedure and time limit prescribed in the CBEC's Central Excise Manual. 14.4 Verification for Brand Rate of Drawback. To conduct verification within 5 working days and submit report to Range Officer. To examine the report of Sector Officer and forward the same to AC/DC within 15 days of its receipt. 14.5 Statutory intimations submitted by the assesses To maintain proper record of all statutory intimations received from assesses. To monitor the work of Sector Officer. 14.6 Payment of duty under protest. To enter the details in proper records and submit report to Range Officer. To ensure compliance with prescribed procedure and conditions. 14.7 Periodical verification of surety Bond and Bank Guarantee. To maintain proper record of surety Bonds and initiate periodical review to avoid expiry of the same. To maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, rules, notifications, circulars and departmental instructions. To carry out duties and functions as mandated under the relevant statutes, rules, notifications, circulars and departmental instructions. 15.2 Any other duties and functions assigned by superior officers. To carry out duties and functions assigned by superior officers. To carry out duties and functions assigned by superior officers. 15.3 E-filing and e-payment To guide the assessees and monitor e-filing and e-payment To supervise e-filing and e-payment. 15.4 Customs(Import of goods at concessional rate of duty) Rules, 1996. To assist R.O. to undertake the physical verification of stock imported under the scheme immediately on receipt of information of receipt of the said goods by the manufacturer-importer. To visit the unit and undertake the physical verification of stock imported under the scheme immediately on receipt of information of receipt of the said goods by the manufacturer-importer. 15.5 Maintenance of trade notices, circulars, tariff books, ELT and Manuals. General maintenance. Periodical review. 15.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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