Visit to SSI units - show authorisation
In Circular No. 19/92-CX.6, dated 18-12-1992, Board said, "It is again being stressed that no factory in the small-scale sector should be visited by Central Excise Inspectors except with the specific permission of Assistant Collector and for a specific purpose. These instructions are also applicable to Preventive and Internal Audit Parties. It is also being reiterated that, these officers are required, on their visit to the premises of a licensee, to enter the relevant particulars in the Visitor’s Book being maintained by the licensee."
There was a doubt whether the officers were required to show their authorisation to the SSI unit. One school of thought opined that the officers were required to have an authorisation from the AC but they were not bound to show that authorisation to the party. The authorisation was supposed to be an internal matter of the department not open for public scrutiny. But as per the Board circular they are supposed to sign in the register maintained in the factory.
It appears that recently the DG vigilance has noticed an instance where the officers have visited a factory without showing the authorisation and without signing in the register.
The Chennai I Commissionerate in a recent Trade Notice reiterated the instructions. The Trade Notice 79 / 2005 Dated: 19.10.2005, states,
All the field staff and officers of this Commissionerate have been strictly instructed to show the authorization letter issued by the proper authority, i.e. AC/DC and should invariably make entries in the Visitor’s Register available at the factory premises, whenever they visit SSI units. Attention is also invited to this office Trade Notice No. 9/93 dated 27.01.93 wherein similar clarifications were issued to the Trade in this regard.