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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.