Instructions regarding Detailed Scrutiny of Central Excise Returns-reg.

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....ners/ Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) Sub: Instructions regarding Detailed Scrutiny of Central Excise Returns-reg. Madam/ Sir, In view of the self-assessment procedure wherein the assessee himself assesses the duty liability, the responsibility of the departmental officers is to s....

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....ribed. Detailed scrutiny of a minimum of 2% and maximum of 5% of the total returns received in a month shall be mandatorily performed by the proper officer. ii) Selection of assessees by the Commissionerates for detailed scrutiny shall be based on Risk score and procedure for using it, as forwarded by DG (Audit) vide letter F. No. 381/20/2015 dated 18.05.2015. Chief Commissioners and Commission....

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....used for conducting the detailed scrutiny. During the course of detailed scrutiny of Central Excise returns by proper officer, the documents and records of assessees, where necessary, may be called for verification by proper officer. v) In Composite Ranges where there are both Central Excise and Service Tax assessees, the total number of Central Excise and Service Tax returns to be taken up for....