Verification of sugar production records required to cross check official directorate and excise data before completing assessments. Assessing officers must verify sugar mills' disclosed production, despatch, delivery and free sale release figures against official Directorate and Central Excise records before completing assessments; these records, maintained under the partial decontrol scheme, provide essential data to check assessee supplied figures and prevent under reporting, and officers should follow the Investigation of Accounts guidelines when examining sugar cases.