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of <h1>Finance Ministry Introduces Self-Assessment for Central Excise Duties; New Return Formats Required from October 1996.</h1> The circular issued by the Ministry of Finance, Department of Revenue, outlines the implementation of a self-assessment procedure for Central Excise duties effective from October 1, 1996. Assessees are required to file returns using revised formats for RT-12, PLA, and RG-23, with specific details such as Excise Control Codes. The self-assessment memorandum replaces the previous assessment by Range Superintendents. Assessees must submit relevant documents for Modvat credit and maintain records for inspection. Range Officers are tasked with post-scrutiny of returns, while Assistant and Deputy Commissioners ensure compliance and accuracy. Provisional assessments and demand-cum-show-cause notices are addressed under specified conditions.
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