Practice of assessment which remains in existence for a period over one year should not be changed without the specific and prior approval of the Commissioner

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....tion to Board's Circular No. 249/83/96-CX dated 11.10.96, regarding introduction of self-assessment system. Under this system, the assessee is himself required to assess the duty liability and prepare a return on a monthly-basis (for SSI on quarterly-basis) and submit to the Central Excise Department.The Departmental officers are required to scrutinise the returns in the manner prescribed in the a....

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....ers of the rank of Assistant Commissioners and below. This not only causes uncertainty, in thc areas of assessment, but it also leads to avoidable increase in the work of the Department. 2. To overcome this problem, it has been decided that a practice of assessment which remains in existence fora period over 1 year should not be changed without the specific and prior approval of the Commissione....