Instruction Dated 24/12/2008
Duties,
functions and responsibilities of Range Officers and Sector Officers- reg.-The functions, responsibilities and duties to be
performed by Range Officers and Sector Officers under the Central Excise Act, 1944 and the
rules made thereunder are given in various instructions/ manuals issued by the
Board from time to time. However, with a view of consolidating these duties at one
place, a detailed list of duties is prepared
and enclosed with this letter. This duty list contains work relating to
registration, scrutiny of returns, export of goods, audit, etc. A duty list
regarding work relating to EOUs and Private Customs Bonded Warehouses shall be
issued separately.
2. This duty list is only indicative and not exhaustive. The
Inspector/Sector Officer is required to
assist Superintendent/ Range Officer in all range work
and both are jointly responsible for all functions. Range Officer will be
responsible for the discipline and general supervision over the officers placed
under him. It is the responsibility of the Range Officer to ensure that all
the Sector Officers
carry out the prescribed functions properly. It would be the duty of the
Divisional Officer
to supervise and to ensure that the duties are
performed by SO and RO as per the instructions. Further, both Sector Officers as well as Range
Officers can be
assigned any other work by their supervisory officers in
addition to the work mentioned in the duty list.
3. It may be noted that the provisions of statutes, rules,
notifications, circulars and instructions shall prevail over the entries made in
the duty list. Further, the detailed instructions as contained in the CBEC's
Central Excise Manual, Cigarette
Manual, Audit Manual, Return Scrutiny Manual (which is likely to be published
shortly), etc. should also be followed.
4. The duty list may be circulated to all the field
formations. A feedback may also be given to the Board regarding the duty list,
in case there are any suggestions regarding the entries made in the duty
list.
F.No. 224/ 37/2005-CX-6
Yours faithfully,
(Rahul Nangare)
Under Secretary to the Government of
India
LIST OF DUTIES, FUNCTIONS AND
RESPONSIBILITIES OF RANGE OFFICER AND SECTOR OFFICER
S.NO
|
Subject
|
Sector Officer’s Duties
|
Range Officer’s Duties
|
1. Registration under Central Excise :- | |||
1.1
|
Post facto
verification of the genuineness of address and declared premises for
registration of manufacturer, delaler, 100% EOUs and warehouse within five
working days.
|
To assist
the Range Officer
for verification.
|
He will
verify the genuineness of the address and declared premises along with Sector
Officer within 5
working days of receipt of duplicate copy of application for registration along
with copy of Registration Certificate. He will also verify the documents to
ascertain whether the premises is owned, leased or rented and this information
is to be included in the verification report which will be useful at the time of
recovery of arrears if any.
|
1.2
|
Preparing/updating Assessees’ profiles in computer database on the
basis of information contained in Registration Application.
|
Entering
/Feeding the information in compute for developing assessees’ profiles within 5
working days of receipt of registration certificate as per the format given in
Annexure ‘B’ of Central Excise Audit Manual,
2008. It should be updated continuously also.
|
To verify
& certify the correctness of assessees’ profiles.
|
1.3
|
Sending
report of major discrepancies/deviations noticed during verification, such as
fake address, non-existence of factory, non-existence of manufacturing facility
etc. to the Divisional Office.
|
To prepare
and submit the report to the Range Officer.
|
To verify
and forward the report to the Divisional Asst. / Dy. Commissioner within 3
working days of detection of such shortcomings.
|
1.4
|
Database of
Temporary Registration Numbers with details of steps taken to convert them to 15
digit registration numbers.
|
To keep
record of all Temporary Registration Numbers.
|
To take
steps to convert Temporary Registration Numbers to 15 digit PAN based
Registration Numbers.
|
1.5
|
Receipt of
declaration of stoppage of certified activity.
|
To receive
the declaration and certify the correctness of the declaration and that no
government dues are pending against the registered person and that no case is
pending against the registered person. Make relevant entries in records and
submit the application of the Range Officer.
|
To certify
the correctness of the declaration as reported by S.O and forward the same to
the Asst./Dy. Commissioner within five working days of its receipt for
cancellation of Registration Certificate. He will also recommend for
audit of the unit immediately after surrender of
registration.
|
1.6
|
Receipt of
intimation about loss of Registration Certificate.
|
To enter the
details in records, verify the same and submit to the Range Officer.
|
To forward
the application within three working days of its receipt to the jurisdictional
Asst/ Dy. Commissioner for issue of a duplicate Registration
Certificate.
|
1.7
|
Record of
details of electronically maintained records or returns, invoices or other
documents, using computer.
|
This fact be
prominently indicated in the assessees’ profiles.
|
To verify
this fact as indicated in the assessees’ profiles.
|
2. Scrutiny of Returns :- | |||
2.1
|
Scrutiny of
ER-1/ER-2/ER-3 Returns.
|
To ensure
that these returns are entered in data base. To carry out preliminary scrutiny
of ER-1/ER-2/ER-3 Returns within a fortnight of receipt & submit the same to
the Range Officer
along with his observations. The preliminary scrutiny is to be carried out on
the basis of guidelines/instructions contained in Return Scrutiny
Manual.
|
To ensure
data entry of returns and preliminary scrutiny of returns by the S.O. as per the
guidelines/instructions contained in the Return Scrutiny Manual. He should also
take necessary action for recommendation of units for detailed scrutiny and to
carry out detailed scrutiny as per guidelines/instructions contained in Return
Scrutiny Manual.
|
2.2
|
Cases of
default in duty payment discovered through ER-1/ ER-2/ER-3
Returns.
|
To enter the
details of default in the register and submit report to the Range Officer.
|
To verify
the default cases, as reported by the Sector Officer, and initiate
recovery proceedings. He will also furnish the report of defaulters to
AC/DC. Further, in case of default for more than 30 days, the RO has to enforce
the provisions contained in sub-rule 3(A) to Rule 8 of
CER,2002.
|
2.3
|
Completion
of scrutiny of returns.
|
Each Return,
selected for detailed scrutiny, to be endorsed that the same has been subjected
to scrutiny and found in order. Shortcomings, if any, be specified alongwith
action initiated.
|
To record
the fact of completion of scrutiny on all copies of the return and also details
of action initiated for shortcomings noticed.
|
2.4
|
Maintenance
of Scrutiny Register specified under Return Scrutiny Manual.
|
To enter the
details of all Returns in the Scrutiny Register.
|
To certify
the entries in Scrutiny Register every month.
|
2.5
|
Submission
of certificate of completion of scrutiny of Returns to the Divisional Asst./Dy.
Commissioner along with a statement of ER-I/ER-2,ER-3 Returns
scrutinized.
|
To prepare
statements of ER-I/ER-2,ER-3 Returns scrutinized and submit report to Range
Officer.
|
To ensure
accuracy of the statement and forward the required certificate to AC/DC within
15 days of the due date prescribed for completion of
scrutiny.
|
2.6
|
ER-7
Return
|
To maintain
registers. To compare the annual capacity declared by a unit and the actual
production reported as per ER-1/ER-2/ER-3 returns filed. To report the abnormal
variations to R.O.
|
To ensure
analysis and submit report to AC/DC for abnormal variation cases immediately.
If permitted by AC/DC, to verify the machines and its capacity by visiting the
unit.
|
2.7
|
ER-5 &
ER-6 Return
|
To ensure
these are filed by all eligible assessees. To examine the return to confirm
that details given are correct. To compare input/output ratio declared by the
unit matches with other units manufacturing similar goods or as per SION issued
by DGFT.
|
To monitor
scrutiny of returns by S.O. In case of non filing of returns, submit draft SCN
to AC/DC. Report the cases where abnormal variations are
noticed.
|
2.8
|
Record of
Cenvat invoices received for verification from other Ranges.
|
To maintain
proper record of all such invoices and submit verification report to Range Officer within five days
of receipt.
|
To certify
the verification report as prepared by the Sector Officer and forward to the
concerned Range within seven days of receipt
|
2.9
|
Receipt of
Annual Financial Information Statement in ER-4.
|
To enter the
details in data base, to carry out study/analysis of information provided in the
return as per detailed guidelines given in the Annexure ’M’ of the Central Excise Audit Manual,
2008.
|
To ensure
that ER 4 return is studied/analysed by the S.O. and to examine the report of
the Sector Officer
and forward copies of ER-4 to Audit & Preventive
Branches.
|
2.10
|
Scrutiny of
Dealers’ Returns
|
To carry out
scrutiny as per the guidelines/instructions given in the Return Scrutiny
Manual.
|
Complete the
scrutiny and endorse a certificate to this effect on each copy of the
Return.
|
2.11
|
Provisional
Assessment Register
|
To enter the
details in provisional assessment register, enter the bond amount and ensure
that corresponding securities are sufficient to cover the differential duty. To
keep track of the validity of bonds, sureties and securities. To verify the
documents produced for finalization of Provisional assessments and quantity the
duty to be paid and certify for its accuracy and put up to R.O. for further
check and submission to AC/DC.
|
To verify
the details as reported by Sector Officer and ensure that
Bond amount is sufficient to cover the differential duty. To keep track of the
validity of bonds, sureties and securities, if any.
|
3. Export of goods (including exports to Nepal and / or Bhutan):- | |||
3.1
|
Details of
annual letter of undertaking furnished by the manufacturer-exporter and accepted
by the Dy./ Asst. Commissioner.
|
To enter the
details in the relevant register. To verify the validity period of L.U.T. (one
year) of exporters and report to R.O. for taking action for execution of fresh
LUT.
|
To verify
the register on monthly basis.
|
3.2
|
Details of
Bond B 1 furnished by merchant exporters / manufacturer-exporters and accepted
by the Dy. / Asst. Commissioner.
|
To enter the
details in relevant records.
|
To verify
the register on monthly basis.
|
3.3
|
Montoring of
exports made under bond procedure through self debit / credit by
exporter.
|
To enter the
details in relevant records and monitor the debit/credit entries as per
departmental guidelines.
|
To verify
compliance with relevant procedures for each clearance. Ensure that proof of
export has been submitted by the exporter within prescribed time. Monitoring to
be done at the time of each export.
|
3.4
|
Compliance
with the conditions of the letter of undertaking and the procedure for
“acceptance of proof of export” by manufacturer-exporter.
|
Verify
records to ensure compliance with the conditions of letter of undertaking and
submit report to the Range Officer.
|
Verify the
report of the Sector Officer and initiate
action for recovery of duty in case of default.
|
3.5
|
Details of
CT-1 certificates
|
To maintain
details of CT-1 certificates obtained by merchant-exporters for procuring goods
from a factory or warehouse. To identify the cases wherein proof of export not
submitted and report to RO for initiating action for recovery of
duty.
|
To verify on
regular intervals. Ensure that all the goods procured by merchant-exporter have
been exported and proof of export submitted as per Rules.
|
3.6
|
Examination
and sealing of export consignments under Central Excise
Seal.
|
On being
deputed by the Range Officer visit the
specified premises for examination and sealing of export consignments and
prepare examination report as per relevant departmental instructions. Duly
completed examination report must accompany the export goods as per instructions
/ circulars on the subject.
|
To depute
the Sector Officer
or himself carry out the process of examination and sealing as per relevant
departmental instructions. To ensure that in the case of free shipping bills,
the assessee has to mandatorily opt for self sealing of export consignment in
view of Board’s circular No. 860/18/2007-CX dated
22.11.2007.
|
3.7
|
Verification
of ARE-1/ARE-2 for export of goods.
|
To verify
the identity of the export goods and also verify the particulars of assessment
and correctness of duty paid or payable indicated on
ARE-1/ARE-2.
|
He may also
verify the identity of the export goods and particulars of assessment on random
basis. Ensure compliance with the procedure specified in Notification. No.
19/2004-CE (NT) dated 19.9.2001 or in Notification No. 42/2001-CE (NT) and any
other relevant notification / circular.
|
3.8
|
Intimations
of goods cleared for export under Bond but not actually exported and received
back in the factory of manufacture.
|
To receive
the intimation, enter the details in relevant records and carry out verification
with the permission of the Range Officer.
|
To ensure
that at least 5% of such intimations are verified by the Sector Officer and / or Range
Officer.
|
3.9
|
Recovery
proceedings in case of failure to produce the proof of export in the prescribed
manner.
|
To submit
report to Range Officer for demand of duty
and prepare draft Show Cause Notice, where ever required.
|
To initiate
proceedings on receipt of report from Sector Officer and send draft
SCN, if required, to the competent authority.
|
3.10
|
Receipt of
Monthly Statement (Annx.19 ) or quarterly statement( Annx. 20) as per Chapter 7
Part-III 3.3.1 of the Central Excise Manual, filed by
the exporter.
|
To maintain
the details on the basis of monthly/quarterly statement and initiate necessary
action where proof of export not submitted within the prescribed time
limit.
|
To monitor
the monthly/quarterly statements and initiate necessary action where proof of
export not submitted within the prescribed time limit.
|
3.11
|
Record of
units availing the procedure under the Central Excise (Removal of goods
at Concessional Rate of Duty for manufacture of excisable goods) Rules
2001.
|
To maintain
proper records and ensure proper procedure is followed. To scrutinize the
monthly return filed in this regard and to monitor whether goods procured are
used for specified purposes.
|
To monitor
records periodically and ensure compliance with rules and prescribed
procedure.
|
3.12
|
Record of
exporters as per Circular No. 579/16/2001-CX. Dated 26.6.2001(warehousing
provision) issued under Rule 20.
|
To maintain
proper records and ensure proper procedure is followed.
|
To monitor
records periodically and ensure compliance with rules and prescribed
procedure.
|
3.13
|
Maintenance
of Exports Register and details of the ARE-1/ARE-2.
|
To maintain
Exports Register and allot serial number on ARE-1/ARE-2
received.
|
To verify
the Register on regular intervals.
|
3.14
|
Exports
under DEEC, DEPB and Drawback
|
To examine
and verify export goods as and when deputed by the Range Officer.
|
To examine
and seal the consignments and sign the documents and ensure strict compliance
with relevant departmental instructions.
|
4. Show Cause Notices and duty demands:- | |||
4.1
|
Issue of
Demand-Cum-Show Cause Notice in accordance with Sec 11A of the Act for recovery
of duty not paid / short paid.
|
To prepare
draft demand –cum-show cause notice and submit to the Range Officer.
|
To finalise
the draft of demand-cum-show cause notice and send it along with relevant
document to the Divisional Asst./Dy. Commissioner. To ensure that the draft of
demand-cum-show cause notice reaches the competent authority well before the
prescribed limitation period.
|
4.2
|
Unconfirmed
Demands Register and 335 J Register.
|
To maintain
Unconfirmed Demands Register and 335 J Register on regular basis. Registers must
be updated without any delay.
|
To verify
the registers on regular intervals and certify with signatures. The registers
must be reviewed at least once a month.
|
4.3
|
Relied upon
documents and SCN.
|
All relied
upon documents should be referred to in the SCN while preparing the draft
SCN. Copies of all relied upon documents should accompany the draft
SCN.
|
To ensure
that proper reference to all relied upon documents is incorporated in the draft
SCN before submission to the competent authority.
|
4.4
|
Return of
unrelied upon documents.
|
After issue
of SCN, all unrelied upon documents must be returned to the person from whom it
was received, within 15 days of issue of SCN.
|
To ensure
that all unrelied upon records are returned in time.
|
5. Remission of duty and destruction of goods : | |||
5.1
|
Applications
/ intimations received regarding excisable goods lost or destroyed by natural
causes or by unavoidable accident or claimed as unfit for consumption or for
marketing, at any time before removal from the factory.
|
To maintain
proper record of all such applications / intimations and immediately submit the
same to the Range Officer. To carry out
verification on being deputed by Range Officer and prepare and
submit verification report.
|
To verify
the details by himself or through the Sector officer and forward
the application/intimation along with the verification report to the Divisional
Asst./Dy. Commissioner. To ensure that verification is carried out at the
earliest on receipt of such applications / intimations.
|
5.2
|
Remission of
duty and destruction of goods.
|
To verify
the details as provided in Chapter 18 of the Central Excise Manual and submit
report to Range Officer.
|
To examine
the report and take action as per relevant instructions on the
subject.
|
5.3
|
Supervision
of the actual process of destruction of excisable goods on which duty has been
remitted by the competent authority and
|
As permitted
by the competent authority supervise destruction of goods, where duty involved
is less than Rs.5000/-, submit report to Range Officer. The officer supervising
destruction must also send a certificate to his immediate superior,
countersigned by the factory manager immediately after destruction of the goods.
To ensure compliance with all relevant instructions.
|
To supervise
destruction of goods involving duty of more than Rs.5000/- but not exceeding
Rs.20,000. The officer supervising
destruction must also send a certificate to his immediate. Superior,
countersigned by the factory manager immediately after destruction of the goods.
To ensure compliance with all relevant instructions. To forward the reports to
the Asst./Dy. Commissioner.
|
6. Audit Compliance : | |||
6.1
|
Audit
Registers for CERA objections and Internal Audit objections.
|
To enter the
details in the relevant Audit Register immediately on receipt of audit reports.
To prepare and submit reply to Range Officer.
|
To ensure
that replies to audit objections are sent within one month of receipt of the
audit report. The R.O. must review Audit Register on monthly
basis.
|
6.2
|
Demand SCN
bases on admitted CERA objections and Internal Audit objections.
|
To prepare
demand Show Cause Notice and submit to the Range officer within
20 days of admitting audit objection.
|
To examine
the details of draft SCN and forward to Asst./Dy. Commissioner within one month
of the receipt of the audit report.
|
6.3
|
Protective
demands on the basis of CERA objection not admitted. The matter should be
immediately referred to the higher officers.
|
Examine CERA
objections within 20 days of receipt and submit reply with a clear
recommendation, along with relevant instructions or circulars issued by the CBEC
to the Range Officer. Protective SCN
(even for objections not admitted) must be submitted for issued by competent
authority.
|
Examine the
issue and send report on proposed action, in line with the relevant instructions
or circulars issued by the CBEC, to the Divisional Asst./Dy. Commissioner within
one month of the receipt of the audit report. Ensure issue of protective
SCN.
|
6.4
|
Closure of
audit paras
|
On receipt
of intimation of closure of paras of IAR/CERA points, details to be entered in
the concerned registers with references.
|
To
monitor/verify the entries pertaining to closure of paras.
|
7. Confirmed demands and recovery of arrears of revenue :- | |||
7.1
|
Receipt of
Adjudication Orders.
|
To enter the
details in confirmed demand register and 335-J and take action as per guidelines
and initiate Action for recovery of arrears of revenue as per guidelines
specified in chapter 18, Part-III of the CBEC' s Central Excise
Manual.
|
Ensure
correctness of entry in the register. The registers should be reviewed every
month and a certificate to this effect be endorsed while preparing monthly
abstract in the registers.
|
7.2
|
Issue of
letters for recovery of arrears after expiry of appeal period.
|
To prepare
demand letter for recovery of arrears of revenue within 5 days of expiry of
appeal period and submit to RO.
|
To issue
letter for recovery of arrears of revenue within 7 days of expiry of appeal
period.
|
7.3
|
Record of
appeals preferred by assesses.
|
To make
entry in the appeal register and confirmed demand register as soon as a copy of
such appeal is received in Range Office. To prepare draft para-wise comments on
the appeal filed by the assessee.
|
To ensure
regular upkeep of registers through monthly review of records. To
finalize draft comments and forward them to AC/DC.
|
7.4
|
Action for
recovery of arrears where appeal is not decided within six months from the date
of stay granted by the Tribunal.
|
To keep
record of all such cases and submit details to Range Officer for further
action.
|
To initiate
action for recovery.
|
7.5
|
Record of
appeals preferred by the department.
|
To maintain
record of all such appeals.
|
To monitor
the progress of appeals and ensure timely submission of information required by
the appellate authority.
|
7.6
|
Vacation of
stay obtained by assesses.
|
To maintain
details of all cases of stay given in favour of assesses.
|
To examine
all stay orders and recommend further action to higher authorities for vacation
of stay.
|
7.7
|
Recovery of
arrears under Section 11 of the Central Excise
Act.
|
To initiate
process of recovery of arrears as per procedure laid down in Chapter 18, Para
III of the Central
Excise
Manual.
|
To ensure
initiation of process within one month from the due date of payment of
duty.
|
7.8
|
Recovery of
arrears of revenue by invoking provisions of Section 142 of the Customs Act,
1962 as made applicable to Central Excise under Sec.12 of the
Central Excise
|
To assist
the Range officer for
initiating action under Section 142 of the Customs Act and collect all possible
details of properties / Assets of the assessee from the relevant authorities,
banks or any other appropriate body/ institution.
|
To initiate
action for recovery under Sec. 142 of the Customs Act, 1962 and provide all
details to tax recovery unit or other appropriate Unit in Division /
Commissionerate.
|
7.9
|
Information
about assesses owing arrears of revenue.
|
To keep
abreast of any development regarding closure or transfer of operations by
assesses against whom arrears of revenue are outstanding and inform all such
relevant development to the Range Officer.
|
All such
information received directly or through Sector Officer be immediately
conveyed to the Divisional Asstt. / Deputy Commissioner
|
7.10.
|
Write off of
irrecoverable arrears.
|
To identify
such cases after making inquiries about the properties of defaulters and prepare
recommendations for write off of irrecoverable arrears.
|
To process
the cases fit for write off and submit report to AC/DC.
|
7.11
|
Provisional
attachment of property
|
To identify
cases (after issue of SCN), which are fit for invoking the provisions of section
11DDA of the Act as per instructions contained in Circular No. 874/12/2008-CX.
dt. 30-6-2008 and initiate necessary action in this regard.
|
To recommend
such cases to the AC/DC.
|
8.
Monitoring of revenue collection:
| |||
8.1
|
Revenue
monitoring on monthly basis
|
To maintain
revenue statistics of all units for monitoring growth / changes in PLA and
Cenvat. To examine production trend as compared to last year and its relevant
impact on revenue behaviour.
|
To
continuously analyse trends of production, price behaviour and duty paid on
order to detect any leakage of revenue. To analyse cases of abnormal increase
in CENVAT availment and to take necessary action. Any anomaly noticed
should be immediately brought to the notice of the Divisional
AC/DC.
|
9. Budget
related matters:
| |||
9.1
|
Study of
implications of budget proposals
|
To identify
units/commodities, affected by the budget proposals and estimate the revenue
implications. In case of changes in rates of duty, the assessee may also be
informed, as far as possible.
|
To examine
the report submitted by S.O.
|
9.2
|
Budget
related Reports required by the Board (Tax Research Unit).
|
To compile
the reports.
|
To ensure
accuracy and timely submission of reports.
|
9.3
|
Survey of
new assesses as per budget proposals.
|
To obtain
lists of factories from other agencies and by survey and prepare information
about potential assesses.
|
To take
initiative in locating potential assesses in the light of budget
proposals.
|
10.
Units under physical control (cigarette
factories):
| |||
10.1
|
Physical
Presence
|
To be
present in the factory to ensure that no goods are removed without his
authorisation.
|
To ensure
that he/ Sector officer or both are
present in the factory round the clock. He must ensure that the S.O. should not
leave the factory without reporting of subsequent officer.
|
10.2
|
Assessment
of duty before removal, Survey Book in prescribed form, Supervision of
operations in the cut-tobacco store, manufacturing room or manufacturing hall,
finishing and packing and clearance, Examination of finished goods in storeroom,
To maintain following records as prescribed in the Cigarette manual..
1. Appendix A- Blending & Cutting Account
2. Appendix B- Cut Tobacco Store Account
3. Appendix C- Cigarette Manufacturing Account
4.
Appendix D- Packing Account
5.
Appendix E- Waste Cigarette Account
6.
E.B.4. – Daily entry Book
7.
Appendix F- Reconciliation Register
8.
Appendix G- Quarterly return
Periodical
returns submitted by the manufacturer, Record and disposal of waste cigarettes
and waste tobacco, Receipt back of finished goods cleared on payment of duty,
Other items of work.
|
To assess
the duty before removal of goods as per procedure given in Cigarette Manual.
The other duties to be
performed as per the instructions contained in Cigarette
Manual.
|
To assess
the duty before removal of goods as per procedure given in Cigarette Manual.
The other duties to be
performed as per the instructions contained in Cigarette
Manual.
|
11. Units
manufacturing commodities notified under section 3A of the Act(Pan Masala
etc.):
| |||
11.1
|
To verify
number of machines, type of machines, nature of product manufactured, capacity
etc.
|
On receipt
of application form, as per direction of Supdt./AC/DC, he should verify
correctness of details given in the application form.
|
To verify
the details of machines etc. given in the application form, as per directions of
AC/DC or instructions issued. To submit the report to AC/DC within time limit
prescribed.
|
11.2
|
Sealing of
machines
|
On receipt
of intimation for closure of machines, to seal the machines, as per directions
of R.O. and submit report of sealing on same day. To enter the details of
sealing in the register.
|
To supervise
the sealing as per directions/instructions issued. To verify report submitted
by S.O. and countersign on the report and register with the
date.
|
11.3
|
Monitor duty
payment
|
To ensure
payment of duty by the due date. In case of non-payment, to inform the R.O.
immediately.
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To monitor
duty payment by assessee by due date. In case of non-payment, take action and
inform AC/DC.
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12.
Maintaining Range Records:
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Maintenance
of Range records, such as:
1. Register
of Inward Dak received in the Range and Dispatch of Dak from the
Range.
2. Record of
Misc. Information regarding Jurisdiction (335-C)
3. List of
Registered assesses (335-D Register)
4. Records
of Inspection (335-O Register)
5.
Provisional Assessment Register
6. Records
of Files, manual and other documents (335-N Register)
7. Register
of Scrutiny and Revenue Realization
8. Record of
overtime application received and fee recovered.
9. Record of
Export under claim of Rebate.
10. Record
of Export under Bond (based on ARE-1/ARE-2) received.
11. Register
showing comparative figures of Revenue of last 3 years.
12. Register
Showing the position of demands in arrears (Confirmed demand and Unconfirmed
demand Register)
13. Record
of Refund/Rebate
14. Record
of in Bond movement
15. 335-J
Register of offence and penalties
16. Record
of Bonds and Power of Attorney (335-P Register)
17. Record
of Call book cases
18. Register
of CT-3 and procurement certificate.
19. Record
of Appeal and Revision Application and Legal cases.
20. Record
regarding Remission / abatement of duty.
21. Record
of Fire Accidents.
22. Record
of Duty paid under protest.
23. Record
of samples drawn
24. Record
of Audit objections – IAR/LAR
25. Record
of Exporter and 100% EOU
26. CT-3 Pre
Authentication Register
27. Default
Register
28. Calendar
of Returns.
29. Record
Export to Nepal.
30. Guard
File of Trade Notices.
31. Special
watch register.
32. Dead
stock Register.
33. Casual
Leave Register.
34.
Attendance Register of Sepoys.
|
To maintain
records / registers and update them periodically and prepare monthly abstract of
each one and submit to Range Officer with dated
signatures.
|
To assign
work to Sector Officers and ensure that
records are to examine the records / registers on monthly basis and append a
certificate to that effect on all registers.
|
13.
Computer database:
|
| ||
13.1
|
Maintenance
of data and records in computers.
|
To maintain
data and records in computers.
|
To ensure
maintenance of data and records in computers and regular updation of the same.
To keep back-up of all database in removable storage media.
|
13.2
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Profiles of
assesses on computer.
|
To maintain
profile of all assesses on computers.
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To ensure
proper maintenance of profiles of all assesses.
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14.
Special procedures and other work:
| |||
14.1
|
Reconciliation of T.R. – 6 Challans.
|
To prepare
monthly statements of TR-6 Challans received from assessee and reconcile the
same with copies of challans received form Bank
|
To cross
check the reconciliation statement prepared by Sector Officer and sent duly
signed reports to Asstt./Dy. Commissioner and C.A.O
|
14.2
|
Intimation
of receipt of duty paid goods received back for repair, remade, or for any other
reason in terms of Rule 16 of Central Excise Rules,
2002
|
To receive
the intimation and submit the same to Range Officer and enter the
details in the proper register.
|
To ensure
compliance with prescribed procedure.
|
14.3
|
Verification
of Refund / Rebate claims.
|
To complete
the Scrutiny of Refund/Rebate claims and enter the details in proper records as
per the procedure and time limit prescribed in the CBEC's Excise
Manual.
|
To verify
Refund/Rebate claims and forward verification report, to the AC/DC, as per
procedure and time limit prescribed in the CBEC's Central Excise
Manual.
|
14.4
|
Verification
for Brand Rate of Drawback.
|
To conduct
verification within 5 working days and submit report to Range Officer.
|
To examine
the report of Sector Officer and forward the
same to AC/DC within 15 days of its receipt.
|
14.5
|
Statutory
intimations submitted by the assesses
|
To maintain
proper record of all statutory intimations received from
assesses.
|
To monitor
the work of Sector Officer.
|
14.6
|
Payment of
duty under protest.
|
To enter the
details in proper records and submit report to Range Officer.
|
To ensure
compliance with prescribed procedure and conditions.
|
14.7
|
Periodical
verification of surety Bond and Bank Guarantee.
|
To maintain
proper record of surety Bonds and initiate periodical review to avoid expiry of
the same. To maintain proper record of Bank Guarantees and initiate periodical
review to avoid expiry of the same.
|
To undertake
periodical verification of Bonds and Bank Guarantees as per Chapter 14, Para
11.1 of CBEC's Central Excise
Manual.
|
14.8
|
End-use
based Customs Bonds
|
To maintain
proper record of all such bonds and ensure compliance with end-use
conditions.
|
To ensure
compliance with end-use conditions and initiate necessary action for failure to
comply with such conditions.
|
14.9
|
Register of
units availing General SSI Exemptions.
|
To maintain
register of units availing General Exemptions based upon declaration
filed.
|
To supervise
the work of Sector Officer.
|
14.10
|
Drawal of
samples of manufactured goods or inputs to ascertain correct identity or
classification or eligibility of any exemptions.
|
To draw the
samples as provided tin Chapter 11 of CBEC’s Excise Manual and enter
the details in proper register.
|
To ensure
prompt response and compliance with prescribed procedure.
|
14.11
|
Reply to
applications, letters and requests made by the assesses.
|
To receive
applications, letters and requests made by the assesses and prepare reply for
R.O.’s approval within 5 days of its receipt.
|
To examine
the matter and issue reply within 10 days and ensure that the same is recorded
in Receipt Register and Dispatch Register.
|
14.12
|
Periodical
Reports.
|
To keep a
calendar of all periodical reports and prepare periodical reports as per the
calendar.
|
To ensure
correctness and timely dispatch of all periodical reports.
|
14.13
|
Miscellaneous and adhoc reports.
|
To prepare
miscellaneous and ad hoc reports as and when required by higher
formations.
|
To verify
correctness of report and ensure timely submission.
|
14.14
|
Help and
assistance sought by assesses in relation with tax compliance.
|
To extend
all possible help and assistance sought by assesses in relation with tax
compliance.
|
To extend
all possible help and assistance sought by assesses in relation with tax
compliance.
|
15. Other
duties and
functions:
| |||
15.1
|
Any other
duties and
functions specified under the relevant statutes, rules, notifications, circulars
and departmental instructions.
|
To carry out
duties and
functions as mandated under the relevant statutes, rules, notifications,
circulars and departmental instructions.
|
To carry out
duties and
functions as mandated under the relevant statutes, rules, notifications,
circulars and departmental instructions.
|
15.2
|
Any other
duties and
functions assigned by superior officers.
|
To carry out
duties and
functions assigned by superior officers.
|
To carry out
duties and
functions assigned by superior officers.
|
15.3
|
E-filing and
e-payment
|
To guide the
assessees and monitor e-filing and e-payment
|
To supervise
e-filing and e-payment.
|
15.4
|
Customs
(Import of goods at concessional rate of duty) Rules, 1996.
|
To assist
R.O. to undertake the physical verification of stock imported under the scheme
immediately on receipt of information of receipt of the said goods by the
manufacturer-importer.
|
To visit the
unit and undertake the physical verification of stock imported under the scheme
immediately on receipt of information of receipt of the said goods by the
manufacturer-importer.
|
15.5
|
Maintenance
of trade notices, circulars, tariff books, ELT and Manuals.
|
General
maintenance.
|
Periodical
review.
|
15.6
|
Publication
of names of defaulters
|
To identify
cases and initiate action in terms of section 37E of the Act as per instructions
contained in Circular No. 849/7/2007-CX., dated
19-4-2007
|
To monitor
the action to be taken in this regard.
|
15.7
|
Any other
work assigned by superior officers.
|
Any other
work assigned by superior officers in
addition to work mentioned in this list.
|
Any other
work assigned by superior officers in
addition to work mentioned in this list
|
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