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TMI BlogRedrafting of CBEC’s Supplementary InstructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... al aspects w.r.t. registration, invoice systems, rebate procedure under exports, bonds/ LUTs etc. It may be noted that considerable time has elapsed since these instructions were last issued and several instructions have lost relevance due to changes in law/ procedures over the past few years. 2. In view of above, it is felt that the CBEC s supplementary instructions need to be revisited and redrafted in light of changes in law/ procedures in the recent years. It has been therefore decided to distribute various chapters in the supplementary instructions amongst different zones. A thorough review of the chapter(s) allotted to the respective zone may be conducted at the zonal level. In this regard, please find enclosed the list of chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Constitution 4. Definition 5. Goods and Excisable goods 6. Manufacture, Deemed Manufacture, Manufacturer etc. 2. Ahmedabad Registration, Daily Stock Account Invoices 1. Registration - Procedure, exemption from registration etc. 2. Daily Stock Account 3. Invoice System Procedure 4. Invoices by Dealers etc. 3. Chandigarh Removal of Goods, Payment of duty and Assessment 1. Duty payable on removal, date for determination of duty tariff valuation etc. 2. Assessment 3. Provisional Assessment 4. Accounts to be kept by assesse 5. Paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Meerut Refund 1. Presentation of refund claim, scrutiny 2. Unjust enrichment 3. Payment of Refund, pre-audit/post-audit 4. Consumer Welfare Fund 9. Bhubanesh-war Warehousing 1. Warehousing provision 2. Export warehousing etc. 3. Procedure for warehousing etc. 10. Bhopal Bonds and Letter of Undertaking 1. Bonds and their types 2. Security, surety 3. Verification of surety 4. LUTs etc. 11. Jaipur Exemption in CX 1. Excise concession to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mysore Appeals and General Provision 1. Condonation of delay 2. Mandatory pre-deposit/day of recovery 3. First appeal, appeal to Tribunal, Procedure before Tribunal etc. 4. Departmental Appeal/review 5. Revision 6. Appeal to High Court, Supreme Court etc. 17. DG (Audit) Audit, Scrutiny 1. Risk based audit 2. Audit powers, procedures etc. 3. Detailed scrutiny of Central Excise returns 18. Vishakhapa-tnam Recovery of Arrears, Provisional attachment 1. Recovery of Dues 2. Attachment provisions 3. Recovery d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies for Large Tax Payers 7. Rule 12AA/ 12AAA : Power to impose restrictions in certain type of cases Registers and Records Details of all House keeping records/registers (copy of format with relevant columns) maintained in each office 22. Kolkata Cenvat Credit 1. Rule 13 : Deemed Credit 2. Rule 14 : Recovery of Cenvat Credit wrongly taken or erroneously refunded 3. Rule 15 and 15A : Confiscation and penalty/ general penalty 4. Rule 16 : Supplementary Provisions 5. Job Work 23. Lucknow Samples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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