https://www.taxtmi.com/circulars?id=16 A procedural framework prescribes a two stage scrutiny of ER 1 and ER 3 returns: a preliminary checklist based verification of completeness, classification, arithmetic accuracy, provisional assessment status, CENVAT reconciliation and payment timeliness, followed by detailed scrutiny for returns with abnormal trends using quantitative parameters in Annexure 2. Both stages should be completed within three months, with deficiencies acted upon by the Range Superintendent, results recorded and signed, and selected cases subject to document requisition, rare assurance visits, periodic divisional oversight and referral to Internal Audit where abnormalities persist. en-us Fri, 15 Jul 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=16 A procedural framework prescribes a two stage scrutiny of ER 1 and ER 3 returns: a preliminary checklist based verification of completeness, classification, arithmetic accuracy, provisional assessment status, CENVAT reconciliation and payment timeliness, followed by detailed scrutiny for returns with abnormal trends using quantitative parameters in Annexure 2. Both stages should be completed within three months, with deficiencies acted upon by the Range Superintendent, results recorded and signed, and selected cases subject to document requisition, rare assurance visits, periodic divisional oversight and referral to Internal Audit where abnormalities persist. Circulars Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=16