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Instructions regarding Detailed Scrutiny of Central Excise Returns-reg.

Central Excise - 1004/11/2015-CX - Dated:- 21-7-2015 - Circular No. 1004/11/2015-CX Dated 21.07.2015 F. No. 206/15/2014-CX.6 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS To The Principal Chief Commissioners/ Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) Sub: Madam/ Sir, In view of the self-assessment procedure wherein the assessee himself assesses th .....

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f identified risk parameters. In exercise of powers conferred under sub-rule (3) of rule 12 of the Central Excise Rules, 2002, Board hereby lays down following guidelines for detailed scrutiny of Central Excise Returns: i) Detailed Scrutiny of Central Excise returns should be conducted regularly by the proper officers in the field following the procedure already prescribed. Detailed scrutiny of a minimum of 2% and maximum of 5% of the total returns received in a month shall be mandatorily perfor .....

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etailed scrutiny plan should be laid down by the Commissionerate headquarters for each Range, conveyed to the Range and monitored for compliance. iii) As assessee who has been selected for audit in a given financial year shall not be selected for detailed scrutiny. Further, once the return of an assessee has been selected for detailed scrutiny, the return of the assesse should not be selected again for the next 12 months for detailed scrutiny. iv) Once an assessee has been selected for detailed .....

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