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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 ..... 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. should also be followed. 4. The duty list may be circulated to all the field formations. A feedbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 computer. This fact be prominently indicated in the assessees' profiles. To verify this fact as indicated in the assessees' profiles. 2. Scrutiny of Returns :- 2.1 Scrutiny of ER-1/ER-2/ER-3 Returns. To ensure that these returns are entered in data base. To carry out preliminary scrutiny of ER-1/ER-2/ER-3 Returns w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. 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 the Sector Officer and forward to the concerned Range within seven days of receipt 2.9 Receipt of Annual Financial Information Statement in ER-4. To enter the details in data base, to carry out study/analysis of information provided in the return as per detailed guidelines given in the Annexure 'M' of the Central Excise Audit Manual, 2008. To ensure that ER 4 return is studied/analysed by the S.O. and to examine the report of the Sector Officer and forward copies of ER-4 to Audit & Preventive Bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and sealing of export consignments and prepare examination report as per relevant departmental instructions. Duly completed examination report must accompany the export goods as per instructions / circulars on the subject. To depute the Sector Officer or himself carry out the process of examination and sealing as per relevant departmental instructions. To ensure that in the case of free shipping bills, the assessee has to mandatorily opt for self sealing of export consignment in view of Board's circular No. 860/18/2007-CX dated 22.11.2007. 3.7 Verification of ARE-1/ARE-2 for export of goods. To verify the identity of the export goods and also verify the particulars of assessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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. Show Cause Notices and duty demands:- 4.1 Issue of Demand-Cum-Show Cause Notice in accordance with Sec 11A of the Act for recovery of duty not paid / short paid. To prepare draft demand -cum-show cause notice and submit to the Range Officer. To finalise the draft of demand-cum-show cause notice and send it along with relevant document to the Divisional Asst./Dy. Commissioner. To ensure that the draft of demand-cum-show cause notice reaches the competent authority well before the prescribed limitation period. 4.2 Unconfirmed Demands Register and 335 J Register. To maintain Unconfirmed Demands Register and 335 J Register on regular basis. Registers must be updated without any delay. To verify the registers on regular intervals and certify with signatures. The registers must be reviewed at least once a month. 4.3 Relied upon documents and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l relevant instructions. To forward the reports to the Asst./Dy. Commissioner. 6. Audit Compliance : 6.1 Audit Registers for CERA objections and Internal Audit objections. To enter the details in the relevant Audit Register immediately on receipt of audit reports. To prepare and submit reply to Range Officer. To ensure that replies to audit objections are sent within one month of receipt of the audit report. The R.O. must review Audit Register on monthly basis. 6.2 Demand SCN bases on admitted CERA objections and Internal Audit objections. To prepare demand Show Cause Notice and submit to the Range officer within 20days of admitting audit objection. To examine the details of draft SCN and forward to Asst./Dy. Commissioner within one month of the receipt of the audit report. 6.3 Protective demands on the basis of CERA objection not admitted. The matter should be immediately referred to the higher officers. Examine CERA objections within 20 days of receipt and submit reply with a clear recommendation, along with relevant instructions or circulars issued by the CBEC to the Range Officer. Protective SCN (even for objections not admitted) must be submitted for issued by com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11 of the Central Excise Act. To initiate process of recovery of arrears as per procedure laid down in Chapter 18, Para III of the Central Excise Manual. To ensure initiation of process within one month from the due date of payment of duty. 7.8 Recovery of arrears of revenue by invoking provisions of Section 142 of the Customs Act, 1962 as made applicable to Central Excise under Sec.12 of the Central Excise To assist the Range officer for initiating action under Section 142 of the Customs Act and collect all possible details of properties / Assets of the assessee from the relevant authorities, banks or any other appropriate body/ instituion. To initiate action for recovery under Sec. 142 of the Customs Act, 1962 and provide all details to tax recovery unit or other appropriate Unit in Division / Commissionerate. 7.9 Information about assesses owing arrears of revenue. To keep abreast of any development regarding closure or transfer of operations by assesses against whom arrears of revenue are outstanding and inform all such relevant development to the Range Officer. All such information received directly or through Sector Officer be immediately conveyed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, manufacturing room or manufacturing hall, finishing and packing and clearance, Examination of finished goods in storeroom, To maintain following records as prescribed in the Cigarette manual.. 1. Appendix A- Blending & Cutting Account 2. Appendix B- Cut Tobacco Store Account 3. Appendix C- Cigarette Manufacturing Account 4. Appendix D- Packing Account 5. Appendix E- Waste Cigarette Account 6. E.B.4. - Daily entry Book 7. Appendix F- Reconciliation Register 8. Appendix G- Quarterly return Periodical returns submitted by the manufacturer, Record and disposal of waste cigarettes and waste tobacco, Receipt back of finished goods cleared on payment of duty, Other items of work. To assess the duty before removal of goods as per procedure given in Cigarette Manual. The other duties to be performed as per the instructions contained in Cigarette Manual. To assess the duty before removal of goods as per procedure given in Cigarette Manual. The other duties to be performed as per the instructions contained in Cigarette Manual. 11. Units manufacturing commodities notified under section 3A of the Act(Pan Masala etc.): 11.1 To verify number of machines, type of machines, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alendar of Returns. 29. Record Export to Nepal. 30. Guard File of Trade Notices. 31. Special watch register. 32. Dead stock Register. 33. Casual Leave Register. 34. Attendance Register of Sepoys. To maintain records / registers and update them periodically and prepare monthly abstract of each one and submit to Range Officer with dated signatures. To assign work to Sector Officers and ensure that records are to examine the records / registers on monthly basis and append a certificate to that effect on all registers. 13. Computer database: 13.1 Maintenance of data and records in computers. To maintain data and records in computers. To ensure maintenance of data and records in computers and regular updation of the same. To keep back-up of all database in removable storage media. 13.2 Profiles of assesses on computer. To maintain profile of all assesses on computers. To ensure proper maintenance of profiles of all assesses. 14. Special procedures and other work: 14.1 Reconciliation of T.R. - 6 Challans. To prepare monthly statements of TR-6 Challans received from assessee and reconcile the same with copies of challans received form Bank To cross check the reconci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 11 of CBEC's Excise Manual and enter the details in proper register. To ensure prompt response and compliance with prescribed procedure. 14.11 Reply to applications, letters and requests made by the assesses. To receive applications, letters and requests made by the assesses and prepare reply for R.O.'s approval within 5 days of its receipt. To examine the matter and issue reply within 10 days and ensure that the same is recorded in Receipt Register and Dispatch Register. 14.12 Periodical Reports. To keep a calendar of all periodical reports and prepare periodical reports as per the calendar. To ensure correctness and timely dispatch of all periodical reports. 14.13 Miscellaneous and adhoc reports. To prepare miscellaneous and ad hoc reports as and when required by higher formations. To verify correctness of report and ensure timely submission. 14.14 Help and assistance sought by assesses in relation with tax compliance. To extend all possible help and assistance sought by assesses in relation with tax compliance. To extend all possible help and assistance sought by assesses in relation with tax compliance. 15. Other duties and functions: 15.1 Any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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