Make in India Made More Messy - Detailed Scrutiny of Central Excise Returns
CBEC has issued instructions/guidelines on Detailed Scrutiny of Central Excise Returns.
Detailed Scrutiny of Central Excise returns should be conducted regularly by the proper officers in the field following the procedure already prescribed.
Chief Commissioners and Commissioners shall also have powers to manually select returns for detailed scrutiny using such criteria as deemed fit to further complement the list of assessees selected on the basis of risk. After selection of units centrally, month-wise detailed scrutiny plan should be laid down by the Commissionerate headquarters for each Range, conveyed to the Range and monitored for compliance.
Board had earlier issued instructions on detailed scrutiny of Service Tax returns. ( 08.07.2015) and this had to follow.
This is going to be yet another audit by the Range. A Central Excise assessee has to work to the satisfaction of the following Central Excise functionaries who are never functus officio :
1. Range
2. Division
3. Commissionerate
4. Audit
5. Audit (CAG)
6. DGCEI
7. DGRI
He might have to pursue litigation with Superintendent, AC/DC/JC/ADC; Commissioner (A); Tribunal; High Court; Settlement Commission; Supreme Court.
He is also to be ready with Revenue figures to the minute and assist the officers in submitting their reports. He should pay duty promptly and file several returns within the stipulated time.
And this is just one Department; he has to deal with several of them - and every officer of every department feels that he IS the authority.
If he gets time in between, he may also manufacture some goods and try to sell them.
And the Board has no time or inclination to clarify the genuine doubts of the assessees. What to do with the balance of education cesses is one among them.
CBEC Circular No. 1004/11/2015-CX., Dated: July 21, 2015