29 October 2009
Visit and Inspection by Central Excise Officers
As per rule 22(1) of Central Excise Rules, an officer empowered by Commissioner shall have access to any premises registered under CE Rules for purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. All officers in the rank of Inspector and above are authorised for this purpose. All officers of rank of an Inspector and above have been authorised under rule 22(1) within their jurisdiction.
They should be in uniform or carry their identity card. The officers should carry their identity cards and should produce them on demand. The officers can check the records and verify the stock under these rules. Under rule 22(2) of CE Rules; the assessee is required to produce account books and returns (whether maintained under Central Excise rules or otherwise) for scrutiny of excise officers or audit purposes. The inspection can be done of registered premises only.
Visit Book of Excise Officers - Each factory is required to maintain a visit book in prescribed form. Inspector and Superintendent visiting the factory are required to fill in the book. The visit book should contain name and address of the factory, excisable items manufactured, Central Excise Commissionerate, division and range at the top. - [CBE&C Circular No 3/90-CX dated 24-1-1990].
Restricted visits to SSI Units - Excise Officers and departmental audit parties can visit small scale industries (SSI units) for specific purposes only and on specific written permission of Assistant / Deputy Commissioner. Assessee can ask for the written permission. The visiting officer should make entry in visit book. However, these restrictions are not applicable to visits of audit parties of Comptroller and Auditor General of India (CAG). This audit, called CERA audit (Central Revenue Audit), is under Constitutional authority and hence obviously, their powers cannot be curtailed by any executive instructions.
CAclubindia
