Amendment in Central Excise Rules, 2002

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....A MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.  23/2008 - Central Excise (N.T.) New Delhi, the 23^rd May, 2008. G.S.R.(E) : In exercise of the powers conferred by section 37 of the Central Excise  Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:- 1. (1) These rules m....

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....ed in the return filed by the unit under sub-rule (3), and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board.  (5) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such office....