Self-assessment obligation: assessees must file revised RT-12 returns with a signed self-assessment memorandum, enabling departmental scrutiny. Assessees must file revised RT-12 returns and maintain PLA and RG-23 accounts in new proformae showing ECC numbers and tariff sub-heading break-ups, append a dated signed self-assessment memorandum instead of Range-completed assessment memoranda, submit specified Modvat credit documents and challans, retain records, and produce documents to authorities on request; officers must scrutinise and verify returns and Modvat credits in a time-bound manner, supervise provisional assessments, and issue demand-cum-show-cause notices where duty appears escaped or under-assessed.
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Provisions expressly mentioned in the judgment/order text.
Self-assessment obligation: assessees must file revised RT-12 returns with a signed self-assessment memorandum, enabling departmental scrutiny.
Assessees must file revised RT-12 returns and maintain PLA and RG-23 accounts in new proformae showing ECC numbers and tariff sub-heading break-ups, append a dated signed self-assessment memorandum instead of Range-completed assessment memoranda, submit specified Modvat credit documents and challans, retain records, and produce documents to authorities on request; officers must scrutinise and verify returns and Modvat credits in a time-bound manner, supervise provisional assessments, and issue demand-cum-show-cause notices where duty appears escaped or under-assessed.
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