Administrative machinery for collection — Investigation etc.

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..... f Central Excise. The functions and powers of the Cell will be : 3. (a) Application for registration in Form ST-1 received from the assessee shall be acknowledged by an officer of the rank of Superintendent of Central Excise. (b) Certificate of registration to be issued in Form ST-2 will be issued under the name and signature of the Assistant Commissioner. (c) Quarterly return will be .....

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..... that there shall be no routine visit/checks to the premises of the assessees of Service Tax. However, the Assistant Commissioners in case of necessities for verification or investigation will authorise officers subordinate in rank to him to visit such premises. Again, the power of search will be exercised by the Assistant Commissioners of Central Excise with the approval of the Commissioner. .....

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