Central excise er1 scrutiny manual

2. Sub rule 3 of Rule 12 of the Central Excise Rules, provides for scrutiny by the proper officer to ensure correctness of duty assessed by the assessee on the goods removed. The returns would be received by the Superintendent of Central Excise who is the proper officer under sub rule (1) of Rule 12 to scrutinize the return. The ER-1 report is a monthly report. The statutory requirement requires every assessee to submit a monthly return of the production and removal of goods and other relevant particulars to the Superintendent of Central Excise within a particular period.  · For Departmental circulation only. Manual for the Scrutiny of Central Excise Returns Central Board of Excise and Customs Ministry .

The Manual for the Scrutiny of Central Excise Returns is organized into four chapters. Chapter 1 outlines the rationale for returns’ scrutiny and discusses the related legislative provisions. For Departmental circulation only. Manual for the Scrutiny of Central Excise Returns Central Board of Excise and Customs Ministry of Finance Government of India 1. 4. It is visualized that as soon as the Automation of Central Excise and Service Tax (hereinafter referred to as ACES) project is implemented, preliminary scrutiny would be done by the system. The manner in which the system would conduct the scrutiny has been outlined in Chapter-3 of the Return Scrutiny Manual.

Central Excise Act, against the order-in-appeal No. scrutiny of the same it was noticed that the applicant had cleared goods for. Ex for carrying out scrutiny, verification or investigation of any matter or for conducting audit of the unit (Rule 22 of CER' 02). 5. Valuation and assessment. In selecting the return for scrutiny of assessment, different criteria could be adopted for the larger units (ER1) and the smaller units (ER3). Page MANUAL.