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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 Co .....

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e duty liability, the responsibility of the departmental officers is to scrutinise the assessment made for verification of its correctness. Return scrutiny is the first line of verification carried out as soon as the tax return is submitted by the as .....

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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 Centra .....

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med by the proper officer. ii) Selection of assessees by the Commissionerates for detailed scrutiny shall be based on Risk score and procedure for using it, as forwarded by DG (Audit) vide letter F. No. 381/20/2015 dated 18.05.2015. Chief Commissione .....

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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 det .....

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scrutiny, most recent return filed by that assesse should be used for conducting the detailed scrutiny. During the course of detailed scrutiny of Central Excise returns by proper officer, the documents and records of assessees, where necessary, may b .....

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ibed at para (i) above. The ratio of returns for Service Tax & Central Excise to be scrutinised in a composite range shall be in the ratio of the number of assessees registered as Service Tax and Central Excise assessees respectively. For detaile .....

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