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TMI BlogCentral Excise Rules - 9th Amendment of 1996X X X X Extracts X X X X X X X X Extracts X X X X ..... e (i), the following sub-rule shall be substituted, namely :- "(1) Notwithstanding anything contained in these rules, - (a) where the assessee is unable to determine the value of excisable goods in terms of section 4 of the Act on account of non-availability of any document or any information; or (b) where the assessee is unable to determine the correct classification of the goods while filing the declaration under rule 173B; the said assessee may request the proper officer in writing giving the reasons for provisional assessment to duty, and the proper officer may direct after such inquiry as he deems fit, that the duty leviable on such goods shall be assessed provisionally at such rate or such value (which may not necessarily be the rate or price declared by the assessee) as may be indicated by him, if such assessee executes a bond in the proper form with such surety or sufficient security in such amount, or under such conditions as the proper officer deems fit, binding himself for payment of difference between the amount of duty as provisionally assessed and as finally assessed : Provided that all clearances in respect of excisable goods covered under such request by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rule shall be added, namely :- "(9) Every assessee shall preserve the book of accounts, documents and floppies where any document is generated on computer, for such periods and in such manner as may be specified by the Commissioner."; (vii) for rule 173-I, the following rule shall be substituted, namely :- "173-I. Scrutiny by the proper officer. - (1) The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (3) of rule 173G, and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed. (2) The proper officer may require the assessee to produce invoices and other documents for verification as and when required. (3) If on scrutiny or otherwise, the proper officer is of the opinion that duty of excise leviable on any goods has not been levied or paid or has been short levied or short paid or duty has not been correctly, legally or properly self-assessed and paid by the assessee, he may require the assessee to produce any document or records in his possession considered relevant to the determination of the duty payable on the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on payment of duty (1) (2) (3) (4) (5) Quantity of duty-free clearances Value of goods removed on payment of duty Rate of duty (and Notification if any claimed) Duty paid/Amount paid P.L.A. MODVAT (6) (7) (8) (9) NOTES 1. A separate entry should be made for each tariff sub-heading and each invoice. Entries should be based on RG 1. If within the same sub-heading there are different rates of duty fixed by exemption notifications (including partial and total exemption) and or different classification have been provided, ratewise break-up should be given in the return. The Commissioner can relax the aforesaid by a general or special order. 2. In case of ad valorem duties, separate entries should be made in respect of excisable goods assessable on the basis of tariff value where prescribed and those assessed on the value under Section 4 of the Central Excise Act, 1944. 3. The quantities received under rules 51A, 56B, 173H, 173L, 173M, etc. should be made on Col. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments bearing Sl. No. ............ to Sl. No. ........... have been issued. (g) During the month challans under Rule 57F/57S bearing Sl. No......... to Sl. No. ............. have been issued. (Strike out the portion not applicable) PLACE : NAME IN CAPITAL LETTERS AND DATE : SIGNAUTRE OF THE ASSESSEE OR HIS AUTHORISED SIGNATORY. ACKNOWLEDGEMENT DATE OF RECEIPT : SIGNATURE AND OFFICIAL SEAL : MONTHLY ABSTRACT OF P.L.A./RG 23 (1) P.L.A. (2) R.G.23A PT.II (3) R.G.23C PT.II (4) Total of Col. (2) (3) Basic Additional Cess Basic Additional Basic Additional Basic Additional (i) Opening balance at the beginning of the month/ period (ii) Deposit by direct cash/ cheque (iii) Credits under MODVAT SCHEME:- (a) by way of Central Excise duty (b) by way of Additional Customs duty (iv) Miscellaneous Credits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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