Circular No. 311/27/97- Central Excise
dated 15/4/97
F.No. 206/02/97-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject : Maintenance of Register of Scruting of RT-12 Returns & Revenue Realisations
I am directed to invite your attention to Board”s Circular No. 249/83/96-CX dated 11th October, 1996 regarding introduction of self- assessment procedure.
2. Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as “Register of Scrutiny of RT-12 Returns and Revenue Realisation”) should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.
3. It is also clarified that the “progress of scrutiny” of RT – 12 Returns should be shown in the Monthly Technical Report as against the entry “Progress of RT-12 Assessment” submitted hitherto.
Register of Scrutiny of RT – 12 Returns
and
Revenue Realisations
Financial year ____________________________
Range ____________________________________
Division ________________________ Commissionerate ____________________________
_____________________________________________________________________________________
II. Authority : Trade Notice _________________________________ based on Board”s
Circular No. 311/27/97-CX. dated 15.04.97
(F.No. 206/02/97-CX.6)
Name & Signature of
Range Superintendent ___________________
| III. | Index | ||
| Sl. | Name of the | Page Number (s) | |
| No.
|
Registered Unit
|
.
|
|
| (1) |
(2) |
(3) |
| IV. |
Page Number ____________________
|
Name and Address of the manufacturer _____________________________________________________
_______________________________________________________ Registration No. ________________
ECC No. _______________________________ PLA No. __________________ Commodity Description __________________ CET Ch. Heading / Sub – Heading _______________________________________
| V. |
Month/ Quarter |
Date of receipt of RT-12 |
Provisional OR Final Assessment |
Amount of duty assessed by the assessee |
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
|
Amount of duty debited in |
Date of Scrutiny |
|||
|
PLA |
RG-23A |
RG-23C |
||
|
5(a) |
5(b) |
5(c) |
(6) |
|
|
Result of Scrutiny |
Particulars of |
Particulars of |
|
| Amount of duty short paid |
Amount of duty paid in excess
|
demand issued / refund allowed |
payment made by assessee/ refund taken |
|
7(a) |
7(b) |
7(c) |
7(d) |
| Progressive duty assessed from 1st April |
Remarks |
Signature of Scrutinising Officer (s) Range Officer Div Asstt. Duputy/ Addl. Commr. Commissioner |
||
|
(9) |
(10) |
11(a) |
11(b) |
11(c) |
VI. Abstract of Revenue Realised (Commodity wise)
|
Name of the Commo- dity |
|
|
|
Months/ Revenue Realised in PLA |
Rupees (in lakhs)
|
|||||||
|
|
Apr |
May |
June |
July |
Aug |
Sept |
Oct |
Nov |
Dec |
Jan |
Fed |
March |
Note
1) Contents of Part- I should be written on the cover of the Register.
2) Contents of Part – II should be mentioned on the first page of the Register.
3) Index as mentioned in Part-III above, should be maintained preferably alphabetically, by allotting some pages in the beginning.
4) Contents of Part-IV should be mentioned on the top of every page. If more than one commodities are being manufactured by an assessee, for which be is submitting separate RT-12 Returns, separates pages should be allotted for each such commodity.
5) In part-V Column headings have been provided in which the information has to be posted in The Register.
i) Where assessment (Self-Assessed RT-12) is final, indicate “F” in Col. (3).
ii) Where assessment (Self-Assessed RT-12) is provisional, indicate “P” in Col. (3) and indicate the order Number and also the Sl. No. of Provisional Assessment Register in Remarks column (Col.10).
iii) When the assessment is finalised, (in case of provisional assessment) indicate the same with date of finalisation in the Remarks Column (Col.10) and mention “Finalised” Preferably in RED ink in Col. (3) against each entry.
iv) All RT-12 returns will be scrutinised by Range Officer who will sing in Col. (11.a) in token of scrutiny. Where the Assistant Commissioners or the Addl. / Deputy Commissioners scrutinise and RT-12 in selective manner, they will sing against The RT-12 Returns which they have scrutinised.
6) For part-VI, last few pages of the Register should be allotted where an abstract of revenue realised commodity-wise shall be prepared.
7) Copy of this Annexure should be pasted at the end of the Register.
