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TMI BlogCentral Excise Rules - 9th Amendment of 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... the following shall be substituted, namely :- "(ia) assessment means assessment made by the proper officer and includes self assessment of duty made by the assessee, reassessment by the proper officer, provisional assessment under rule 9B, summary assessment under rule 37A, best judgment assessment under rule 173Q and any order of assessment in which the duty assessed is nil."; (ii) In rule 9B, - (a) for sub-rule (i), the following sub-rule shall be substituted, namely :- "(1) Notwithstanding anything contained in these rules, - (a) where the assessee is unable to determine the value of excisable goods in terms of section 4 of the Act on account of non-availability of any document or any information; or (b) where the assessee is unabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "(6) Notwithstanding the provisions of self-assessment in this rule, in cases of provisional assessment, the final assessment shall be made by the proper officer.". (iii) in rule 52A, - (a) in sub-rule (2), for the words, letters and figures "The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent alongwith the RT 12 return or similar return prescribed under these rules and the quadruplicate shall be retained by the manufacturer.", the words "The original copy shall be for the buyer, the duplicate for the transporter, and the triplicate shall be retained by the manufacturer." shall be substituted; (b) for sub-rule (3), the following sub-rule shall be substituted, namely :- "(3) The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed. (2) The proper officer may require the assessee to produce invoices and other documents for verification as and when required. (3) If on scrutiny or otherwise, the proper officer is of the opinion that duty of excise leviable on any goods has not been levied or paid or has been short levied or short paid or duty has not been correctly, legally or properly self-assessed and paid by the assessee, he may require the assessee to produce any document or records in his possession considered relevant to the determination of the duty payable on the goods and may pass such order of assessment as he thinks fit provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OD . . . . . . COMMISSIONERATE . . . . .. CODE . . . . . . . STATE . . . . . . . CODE . . . . . . . EXCISE CONTROL CODE NO . . . . . . . NAME AND ADDRESS OF THE ASSESSEE . . . . . . . . . LOCATION OF FACTORY/WAREHOUSE . . . . . . . . . LOCATION OF DEPOTS/CONSIGNMENT AGENTS . . . . . . . REGISTRATION NO . . . . . . . BRANCH BANK CODE NO. . . . . . . . Description of goods as appearing in the invoice and tariff heading/sub-heading Unit Quantity manufactured during the month/period Quantity received from outside under any provision Quantity cleared on payment of duty (1) (2) (3) (4) (5) Quantity of duty-free clearances Value of goods removed on payment of duty Rate of duty (and Notification if any claimed) Duty paid/Amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below the other in Col. 7 and its grand total should also be given. 7. Where an assessee has been exempted from maintaining personal ledger account, the particulars relating to deposit etc. of duties shall be shown under the monthly abstract of PLA/RG 23. 8. Quantity produced out of goods received under rule 56B which is directly to be removed for home consumption or for export from the receiving factory should be indicated in Col. 4. 9. Where consolidated entry has been permitted, entries shall be made by entering the break up of duty paid in respect of each sub-heading and each invoice. SELF ASSESSMENT MEMORANDUM (a) I/We declare that I/We have compared the above particulars with the records and books of my/our factory/warehouse and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Basic Additional Basic Additional (i) Opening balance at the beginning of the month/ period (ii) Deposit by direct cash/ cheque (iii) Credits under MODVAT SCHEME:- (a) by way of Central Excise duty (b) by way of Additional Customs duty (iv) Miscellaneous Credits (v) Total (vi) Debit during the month/period (vii) Closing Balance Note :- Where goods are subject to additional duties of excise under more than one enactment separate figures should be shown, for example in respect of Textiles goods, separate figures may be indicated in respect of Additional Duties of Excise under Goods of Special Importance Act and Additional Excise Duty under Textiles and Textile Articles Act. (b) in "FORM R.G. 23A", for "PART" II, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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