Annual installed capacity reporting ER-7 required; enhanced declarations and data checks to detect production underreporting. The Central Government mandated the annual installed capacity statement ER-7 to be filed by every assessee for each financial year, required enhanced declaration details for units availing small scale exemption (including PAN, VAT registration and electricity connection) and directed field formations to obtain electricity-consumption data from distribution companies to verify production declared in monthly excise returns. Filing criteria for ER-4, ER-5 and ER-6 were tightened to make them mandatory for assessees whose aggregate duty liability exceeds the prescribed threshold, enabling regular analysis of third party and return data to detect evasion.
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Provisions expressly mentioned in the judgment/order text.
Annual installed capacity reporting ER-7 required; enhanced declarations and data checks to detect production underreporting.
The Central Government mandated the annual installed capacity statement ER-7 to be filed by every assessee for each financial year, required enhanced declaration details for units availing small scale exemption (including PAN, VAT registration and electricity connection) and directed field formations to obtain electricity-consumption data from distribution companies to verify production declared in monthly excise returns. Filing criteria for ER-4, ER-5 and ER-6 were tightened to make them mandatory for assessees whose aggregate duty liability exceeds the prescribed threshold, enabling regular analysis of third party and return data to detect evasion.
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