Filing of declaration under rule 173C in respect of excisable goods notified under Section 4A of the Central Excise Act, 1944 - Instructions regarding -

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....he Central Excise assessees who manufacture the excisable goods notified under Section4A of the Central Excise Act, 1944. 2. In pursuance of the powers conferred by Sub-rule (2A) of rule 173C of the Central Excise Rules, 1944, the Central Board of Excise and Customs specify the format of the Declaration in the Annexure to this Circular. 3. Assessees shall file this Declaration with the Range Superintendent. the assessees, who are already manufacturing such excisable goods, shall file the first Declaration by 1st July, 1999 and such Declaration will be effective from 1st July, 1999. Thereafter, a Declaration will be filed as and when there is any change in the contents of the declaration. Where a new assessee manufactures said goods or....

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....ially market inquiries and physical checking of the goods ready for removal from the factory), to ascertain the correctness of the Declaration with reference to the price declared on the goods as well as in the invoices. He will also check whether the abatement claimed by the assessee are correct and the assemble value has been correctly arrived at. 8.In case, there is any incorrectness / discrepancy in the Declaration such as mistakes relating to abatement, etc., the Assistant Commissioner/Deputy Commissioner will take necessary steps to get the Declaration corrected and recover the short-payments, if any, expeditiously. If necessary, he should issue an appellable order after observing the principles of natural justice. Apart from this,....