Commissioner to assign units paying revenue (PLA) exceeding Rs.5 crore per annum to ADC/DC by name for verification of correctness of scrutiny of returns. No SCN to be issued to these units without the approval of concerned ADC/DC

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....artment of Revenue Central Board of Excise & Customs, New Delhi Subject: Central Excise - Scrutiny of returns under self assessment - Instructions regarding. Attention is invited to Board's Circular No. 249/83/96-CX.6 dated 11.10.96 issued from F.No. 206/01/96-CX.6 regarding introduction of self assessment. In these instructions it was prescribed, inter alia, that Additional Commissioners/ De....

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.... P.L.A.. be responsible for verification of the correctness of scrutiny of returns once in six months and Commissioner will monitor this work personally. It is further desired by the Board that no Show Cause Notice should be issued to these units without the approval of the concerned Additional Commissioner/ Deputy Commissioner. With these measures it is expected that there would be least chances ....