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of <h1>Proper Officer's Two-Stage Scrutiny Process for ER-1 and ER-3 Returns Under Central Excise Rules, 2002 Explained.</h1> The circular outlines the procedure for scrutinizing ER-1 and ER-3 returns by the Proper Officer under the Central Excise Rules, 2002. The scrutiny is conducted in two stages: preliminary scrutiny and detailed scrutiny. The preliminary scrutiny involves verifying the completeness and accuracy of the return information, while the detailed scrutiny focuses on identifying abnormal trends that may impact revenue. The scrutiny process is supported by checklists and requires timely completion within three months of receipt. Reports on scrutiny activities are submitted monthly and semi-annually to higher authorities, ensuring compliance and addressing discrepancies.
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