ER-1 in ACES - Stops with Superintendent
THE All India Association of Central Excise Gazetted Executive Officers has written to the CBEC that:
ER-1s are not moving above the level of Superintendent w.e.f. 01.04.16 in ACES. It gives the impression that the process of sending scrutinized ER-1s to the higher authorities through ACES has been withdrawn.
It is further submitted that no circular/instructions on the issue has been issued by any of the authorities to this effect. However as a result of this process, all the ER-1s are to be single handedly scrutinized by the Superintendents shouldering full responsibility
In view of the above, it is requested that the necessary corrective measures may kindly be taken in the matter as an early date.
The CAG in its Report No. 46 of 2015 (Performance Audit) had pointed out, "During test check of return module, it was noticed that the range superintendent scrutinised the CX returns marked for RnC chronologically. The Range Superintendent cannot scrutinise CX returns further unless AC/DC clears the scrutinised return in their system. Consequently, returns for subsequent months are also not available for scrutiny/review unless the return of previous month is cleared/scrutinised/reviewed by all the concerned authorities, resulting in manifold increase in pendency of returns."
The Board replied to CAG in October 2015 that based on the recommendations of Committee on RnC, it was decided to delink the AC/DC from the RnC work flow and the same is being taken up for implementation.
However, Audit further suggested that AC/DC may be required to test check returns reviewed by Superintendent randomly to ensure checks and balances.
Maybe Board has implemented its decision. And as far as scrutiny of returns is concerned, the Superintendent is the final authority.