Circular No. 311/27/97-CX
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.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

Annexure
 I. 

    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.

More Under Excise Duty

Posted Under

Category : Excise Duty (4056)
Type : Circulars (7563) Notifications/Circulars (30679)

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