9911796707
TMI BlogProposal for introduction of self-assessment - Instructions regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, which shall be accompanied by two copies of extracts of PLA and one copy of RG-23 Part- I Part-II. (ii) As a measure of simplification, the proformae of RT-12, PLA and RG-23 (A C) have been recast. However, keeping in mind the proposed on line verification with the help of computer some new columns have been provided in the revised in the revised PLA and RG-23 proformae for indicating assessee's own Excise Control Code No. (ECC No.), Buyer's Excise Control No., and sub-heading of the item. In addition, in RG-23 proforma a column has also been added for indicating ECC Number of the supplier. (iii) The Monthly RT-12/ Periodical returns, copies of PLA or RG-23 for the month of October, 1996 and, thereafter, should be furnished in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file any invoices, issued by them, with the RT-12 return. Instead, serial number of invoice/other similar documents issued by them shall be indicated in the self-assessment memorandum. (viii) The assessee will, however, submit along with the copies of RG-23A (Part-I II), RG-23C (Part-I II), Rule 52A, invoice similar documents specified under Rule 57G on the basis of which they have availed of Modvat credit, and the TR-6 challans. (ix) the assessee will continue to file declaration, inter-alia, under Rule 173B, Rule 173C, Rule 57G and 57Q of Central Excise Rules, 1994 etc. (x) The assessee shall make available to the Central Excise officers the records and documents, including invoices, as and when required by the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he due date, especially with regard to the following aspects, :- (i) correctness of rate of duty applied to goods cleared, as indicated in RT-12 vis-a-vis the declaration filed under Rule 173B, Board's instructions etc. unless any changes in these goods or process amde in the meanwhile would warrant a change in the applicable rate of duty. (ii) arithmetical accuracy of duties/ amounts due and payable as shown on RT-12 and their debit through PLA / RG-23 accounts; and (iii) arithmetical accuracy of credit entries in PLA/ RG-23 accounts vis-a-vis TR6 challans / Modvat credit documents, particularly those involiving large amounts. (iv) Scrutiny and critical evaluation or the Modvat declarations, Modvatable invoices and similar documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. Commissioners (i) The Assistant Commissioners should ensure that the verfication of the declaration under Rules 57A, 57G/ 57Q, Rule 173B, Rule 173C etc. are made in accordance with the existing instructions and in a time-bound manner. (ii) The Assistant Commissioners and Addl. / Deputy Commissioners should also scrutinise the RT-12 Return of units paying annual revenue of Rs. 1 to 5 crores and Rs. 5 crores and above respectively. They should visit the Range Office and select at random at least one RT-12 Return of each such unit for scrutiny by them once in every six months to check, inter alia. ** whether the RT-12 returns are being scrutinised by the Range Officer properly. ** whether scrutiny of RT-12 returns is complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the inspection of the Range/ Division and may initiate corrective measures wherever necessary. Commissioners should also visit once in 6 months, units, working under Record Based Control, as per existing instructions. 4. Provisional Assessment Wherever an assessee is not in a position to determine the correct duty, he may request the proper officer for provisional assessment or duty in accordance with Rule 9B. The assessee shall clearly bring out the grounds for provisional assessment, and upon being satisfied, the proper officer may order the provisional assessment in accordance with Rule 9B. Asstt. Commissioner should pass the order directing provisional assessment within a month of receiving the request from the assessee. Til ..... X X X X Extracts X X X X X X X X Extracts X X X X
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