Detailed scrutiny of central excise returns must follow risk based selection with document verification and operational escalation options. Guidance requires departmental officers to conduct detailed scrutiny of Central Excise returns selected mainly by a risk scoring methodology, with Commissioners able to supplement selections manually. A prescribed monthly proportion of returns must be examined, the most recent return used, and supporting documents may be called for verification. Returns under audit or recently scrutinised are excluded from selection for a defined interval. Composite ranges must allocate scrutiny between Central Excise and Service Tax proportionately, ACES access problems are to be escalated to DG (Systems) with manual printouts permitted, and prior conflicting instructions are rescinded.
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Detailed scrutiny of central excise returns must follow risk based selection with document verification and operational escalation options.
Guidance requires departmental officers to conduct detailed scrutiny of Central Excise returns selected mainly by a risk scoring methodology, with Commissioners able to supplement selections manually. A prescribed monthly proportion of returns must be examined, the most recent return used, and supporting documents may be called for verification. Returns under audit or recently scrutinised are excluded from selection for a defined interval. Composite ranges must allocate scrutiny between Central Excise and Service Tax proportionately, ACES access problems are to be escalated to DG (Systems) with manual printouts permitted, and prior conflicting instructions are rescinded.
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