Visits by Central Excise Officers to the premises of Service Tax Assessees

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..... nd acceptance of the levy being very low, in order to increase compliance with the law, department has from the beginning stressed upon collection of tax on mutual faith. Accordingly, many irritants such as routine visits to the assessees premises and calling for documents have not been encouraged. The Central Board of Excise and Customs had earlier desired that no visits should be made by the Ce .....

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..... in writing explaining therein the purpose of such visits. The officer should also clearly indicate the documents which may be required by them during their visits. No visits should be made without giving a clear notice of 15 days to the assessee and all such visits shall be only with the prior approval of the Commissioner. The above guidelines would not apply in the case where the department ha .....

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