Account reconciliation requirement: Range Officers must match duplicate and quadruplicate challan copies within the prescribed time limit. A fraud involved forging duplicate challan figures to overstate excise duty paid; detection occurred during bank reconciliation when duplicate copies did not match bank copies. The circular directs strict, time bound reconciliation of accounts, specifically requiring Range Officers to complete matching of duplicate challans with quadruplicate copies within the prescribed time limit and instructs field formations to implement this procedure to prevent similar frauds.
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Account reconciliation requirement: Range Officers must match duplicate and quadruplicate challan copies within the prescribed time limit.
A fraud involved forging duplicate challan figures to overstate excise duty paid; detection occurred during bank reconciliation when duplicate copies did not match bank copies. The circular directs strict, time bound reconciliation of accounts, specifically requiring Range Officers to complete matching of duplicate challans with quadruplicate copies within the prescribed time limit and instructs field formations to implement this procedure to prevent similar frauds.
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