3/24/2017 CentralExciseInstructionNo.

04/2008|DutiesfunctionsandresponsibilitiesofRangeOfficersandSectorOfficers

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CentralExciseInstructionNo.04/2008
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Date 24Dec2008 Issuing Authority Central Excise

Instruction Number 04/2008 Authority Type Instruction

Subject Duties, functions and responsibilities of Range Officers and Sector Officers

F.No.224/37/2005CX6
GovernmentofIndia
MinistryofFinance
DepartmentofRevenue
CentralBoardofExcise&Customs
***
NewDelhidatedtheDecember24,2008

To
TheChiefCommissionerofCentralExcise(All)
TheCommissionerofCentralExcise(All)
TheDirectorGeneralsofCustomsandCentralExcise(All)

Subject:Duties,functionsandresponsibilitiesofRangeOfficersandSectorOfficersreg.


Sir,

The functions, responsibilities and duties to be performed by Range Officers and Sector Officers under the Central Excise Act, 1944 and the rules made
thereunderaregiveninvariousinstructions/manualsissuedbytheBoardfromtimetotime.However,withaviewofconsolidatingthesedutiesatoneplace,a
detailedlistofdutiesispreparedandenclosedwiththisletter.Thisdutylistcontainsworkrelatingtoregistration,scrutinyofreturns,exportofgoods,audit,etc.
AdutylistregardingworkrelatingtoEOUsandPrivateCustomsBondedWarehousesshallbeissuedseparately.

2.Thisdutylistisonlyindicativeandnotexhaustive.TheInspector/SectorOfficerisrequiredtoassistSuperintendent/RangeOfficerinallrangeworkand
botharejointlyresponsibleforallfunctions.RangeOfficerwillberesponsibleforthedisciplineandgeneralsupervisionovertheofficersplacedunderhim.Itis
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
OfficertosuperviseandtoensurethatthedutiesareperformedbySOandROaspertheinstructions.Further,bothSectorOfficersaswellasRangeOfficerscan
beassignedanyotherworkbytheirsupervisoryofficersinadditiontotheworkmentionedinthedutylist.

3.Itmaybenotedthattheprovisionsofstatutes,rules,notifications,circularsandinstructionsshallprevailovertheentriesmadeinthedutylist.Further,the
detailedinstructionsascontainedintheCBEC'sCentralExciseManual,CigaretteManual,AuditManual,ReturnScrutinyManual(whichislikelytobepublished
shortly),etc.shouldalsobefollowed.

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
suggestionsregardingtheentriesmadeinthedutylist.
Yoursfaithfully,

(RahulNangare)
UnderSecretarytotheGovernmentofIndia



LISTOFDUTIES,FUNCTIONSANDRESPONSIBILITIESOFRANGEOFFICERANDSECTOROFFICER
S.NO Subject SectorOfficersDuties RangeOfficersDuties
1.RegistrationunderCentralExcise:
1.1 Post facto verification of the genuineness of ToassisttheRangeOfficerforverification. He will verify the genuineness of the
address and declared premises for registration of address and declared premises along
manufacturer, delaler, 100% EOUs and with Sector Officer within 5 working
warehousewithinfiveworkingdays. 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
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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 Entering /Feeding the information in compute for To verify & certify the correctness of
computer database on the basis of information developing assessees profiles within 5 working days assesseesprofiles.
containedinRegistrationApplication. of receipt of registration certificate as per the format
giveninAnnexureBofCentralExciseAuditManual,
2008.Itshouldbeupdatedcontinuouslyalso.
1.3 Sending report of major discrepancies/deviations ToprepareandsubmitthereporttotheRangeOfficer. Toverifyandforwardthereporttothe
noticedduringverification,suchasfakeaddress, Divisional Asst. / Dy. Commissioner
nonexistence of factory, nonexistence of within 3 working days of detection of
manufacturingfacilityetc.totheDivisionalOffice. suchshortcomings.
1.4 Database of Temporary Registration Numbers To keep record of all Temporary Registration To take steps to convert Temporary
with details of steps taken to convert them to 15 Numbers. RegistrationNumbersto15digitPAN
digitregistrationnumbers. basedRegistrationNumbers.

1.5 Receipt of declaration of stoppage of certified To receive the declaration and certify the correctness To certify the correctness of the
activity. of the declaration and that no government dues are declaration as reported by S.O and
pending against the registered person and that no forward the same to the Asst./Dy.
case is pending against the registered person. Make Commissioner within five working
relevant entries in records and submit the application days of its receipt for cancellation of
oftheRangeOfficer. 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 To enter the details in records, verify the same and Toforwardtheapplicationwithinthree
Certificate. submittotheRangeOfficer. 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 This fact be prominently indicated in the assessees To verify this fact as indicated in the
records or returns, invoices or other documents, profiles. assesseesprofiles.
usingcomputer.
2.ScrutinyofReturns:
2.1 ScrutinyofER1/ER2/ER3Returns. Toensurethatthesereturnsareenteredindatabase. To ensure data entry of returns and
To carry out preliminary scrutiny of ER1/ER2/ER3 preliminary scrutiny of returns by the
Returns within a fortnight of receipt & submit the S.O.aspertheguidelines/instructions
same to the Range Officer along with his contained in the Return Scrutiny
observations.Thepreliminaryscrutinyistobecarried Manual. He should also take
outonthebasisofguidelines/instructionscontainedin necessary action for recommendation
ReturnScrutinyManual. of units for detailed scrutiny and to
carry out detailed scrutiny as per
guidelines/instructions contained in
ReturnScrutinyManual.
2.2 Cases of default in duty payment discovered To enter the details of default in the register and To verify the default cases, as
throughER1/ER2/ER3Returns. submitreporttotheRangeOfficer. reported by the Sector Officer, and
initiate recovery proceedings. He will
also furnish the report of defaulters to
AC/DC.Further,incaseofdefaultfor
more than 30 days, the RO has to
enforce the provisions contained in
subrule3(A)toRule8ofCER,2002.
2.3 Completionofscrutinyofreturns. Each Return, selected for detailed scrutiny, to be To record the fact of completion of
endorsed that the same has been subjected to scrutinyonallcopiesofthereturnand
scrutiny and found in order. Shortcomings, if any, be also details of action initiated for
specifiedalongwithactioninitiated. shortcomingsnoticed.
2.4 MaintenanceofScrutinyRegisterspecifiedunder To enter the details of all Returns in the Scrutiny To certify the entries in Scrutiny
ReturnScrutinyManual. Register. Registereverymonth.
2.5 Submissionofcertificateofcompletionofscrutiny TopreparestatementsofERI/ER2,ER3Returns To ensure accuracy of the statement
of Returns to the Divisional Asst./Dy. scrutinizedandsubmitreporttoRangeOfficer. and forward the required certificate to
Commissioner along with a statement of ER AC/DCwithin15daysoftheduedate
I/ER2,ER3Returnsscrutinized. prescribedforcompletionofscrutiny.
2.6 ER7Return To maintain registers. To compare the annual To ensure analysis and submit report
capacity declared by a unit and the actual production to AC/DC for abnormal variation
reported as per ER1/ER2/ER3 returns filed. To cases immediately. If permitted by
reporttheabnormalvariationstoR.O. AC/DC,toverifythemachinesandits
capacitybyvisitingtheunit.
2.7 ER5&ER6Return Toensurethesearefiledbyalleligibleassessees.To TomonitorscrutinyofreturnsbyS.O.
examine the return to confirm that details given are Incaseofnonfilingofreturns,submit
correct.Tocompareinput/outputratiodeclaredbythe draft SCN to AC/DC. Report the
unit matches with other units manufacturing similar cases where abnormal variations are
goodsorasperSIONissuedbyDGFT. noticed.
2.8 Record of Cenvat invoices received for To maintain proper record of all such invoices and To certify the verification report as
verificationfromotherRanges. submit verification report to Range Officer within five prepared by the Sector Officer and
daysofreceipt. forwardtotheconcernedRangewithin
sevendaysofreceipt
2.9 Receipt of Annual Financial Information To enter the details in data base, to carry out To ensure that ER 4 return is
StatementinER4. study/analysisofinformationprovidedinthereturnas studied/analysed by the S.O. and to
perdetailedguidelinesgivenintheAnnexureMofthe examine the report of the Sector
CentralExciseAuditManual,2008. Officer and forward copies of ER4 to
Audit&PreventiveBranches.
2.10 ScrutinyofDealersReturns Tocarryoutscrutinyaspertheguidelines/instructions Complete the scrutiny and endorse a
givenintheReturnScrutinyManual. certificate to this effect on each copy
oftheReturn.
2.11 ProvisionalAssessmentRegister Toenterthedetailsinprovisionalassessmentregister, To verify the details as reported by
enter the bond amount and ensure that corresponding Sector Officer and ensure thatBack BondTo Top
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3.Exportofgoods(includingexportstoNepaland/orBhutan):
3.1 Details of annual letter of undertaking furnished To enter the details in the relevant register. To verify
bythemanufacturerexporterandacceptedbythe thevalidityperiodofL.U.T.(oneyear)ofexportersand
Dy./Asst.Commissioner.
3.2 Details of Bond B 1 furnished by merchant Toenterthedetailsinrelevantrecords.
exporters / manufacturerexporters and accepted
bytheDy./Asst.Commissioner.
3.3 Montoring of exports made under bond procedure Toenterthedetailsinrelevantrecordsandmonitorthe
throughselfdebit/creditbyexporter.
3.4 Compliance with the conditions of the letter of
undertaking and the procedure for acceptance of
proofofexportbymanufacturerexporter.
3.5 DetailsofCT1certificates
3.6 Examination and sealing of export consignments
underCentralExciseSeal.
3.7 VerificationofARE1/ARE2forexportofgoods.
3.8 Intimations of goods cleared for export under
Bondbutnotactuallyexportedandreceivedback
inthefactoryofmanufacture.
3.9 Recovery proceedings in case of failure to
produce the proof of export in the prescribed
manner.
3.10 Receipt of Monthly Statement (Annx.19 ) or
quarterly statement( Annx. 20) as per Chapter 7
PartIII 3.3.1 of the Central Excise Manual, filed
bytheexporter.
3.11 Record of units availing the procedure under the
Central Excise (Removal of goods at
Concessional Rate of Duty for manufacture of
excisablegoods)Rules2001.
3.12 Record of exporters as per Circular No.
579/16/2001CX. Dated 26.6.2001(warehousing
provision)issuedunderRule20.
3.13 Maintenance of Exports Register and details of
theARE1/ARE2.
3.14 ExportsunderDEEC,DEPBandDrawback
4.ShowCauseNoticesanddutydemands:
4.1 Issue of DemandCumShow Cause Notice in
accordance with Sec 11A of the Act for recovery
ofdutynotpaid/shortpaid.
4.2 Unconfirmed Demands Register and 335 J
Register.
4.3 ReliedupondocumentsandSCN.
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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
thedutytobepaidandcertifyforitsaccuracyandput
up to R.O. for further check and submission to
AC/DC.
report to R.O. for taking action for execution of fresh
LUT.
debit/creditentriesasperdepartmentalguidelines.
Verify records to ensure compliance with the
conditionsofletterofundertakingandsubmitreportto
theRangeOfficer.
To maintain details of CT1 certificates obtained by
merchantexportersforprocuringgoodsfromafactory
or warehouse. To identify the cases wherein proof of
export not submitted and report to RO for initiating
actionforrecoveryofduty.
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 verify the identity of the export goods and also He may also verify the identity of the
verify the particulars of assessment and correctness
ofdutypaidorpayableindicatedonARE1/ARE2.
To receive the intimation, enter the details in relevant
records and carry out verification with the permission
oftheRangeOfficer.
To submit report to Range Officer for demand of duty
and prepare draft Show Cause Notice, where ever
required.
To maintain the details on the basis of
monthly/quarterly statement and initiate necessary
action where proof of export not submitted within the
prescribedtimelimit.
To maintain proper records and ensure proper
procedure is followed. To scrutinize the monthly
returnfiledinthisregardandtomonitorwhethergoods
procuredareusedforspecifiedpurposes.
To maintain proper records and ensure proper
procedureisfollowed.
To maintain Exports Register and allot serial number
onARE1/ARE2received.
To examine and verify export goods as and when
deputedbytheRangeOfficer.
Topreparedraftdemandcumshowcausenoticeand
submittotheRangeOfficer.
To maintain Unconfirmed Demands Register and 335
J Register on regular basis. Registers must be
updatedwithoutanydelay.
Allreliedupondocumentsshouldbereferredtointhe
amount is sufficient to cover the
differential duty. To keep track of the
validity of bonds, sureties and
securities,ifany.
To verify the register on monthly
basis.
To verify the register on monthly
basis.
To verify compliance with relevant
proceduresforeachclearance.Ensure
that proof of export has been
submitted by the exporter within
prescribedtime.Monitoringtobedone
atthetimeofeachexport.
Verify the report of the Sector Officer
andinitiateactionforrecoveryofduty
incaseofdefault.
To verify on regular intervals. Ensure
that all the goods procured by
merchantexporterhavebeenexported
and proof of export submitted as per
Rules.
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
exportconsignmentinviewofBoards
circular No. 860/18/2007CX dated
22.11.2007.
export goods and particulars of
assessmentonrandombasis.Ensure
compliance with the procedure
specified in Notification. No. 19/2004
CE (NT) dated 19.9.2001 or in
Notification No. 42/2001CE (NT) and
any other relevant notification /
circular.
To ensure that at least 5% of such
intimations are verified by the Sector
Officerand/orRangeOfficer.
To initiate proceedings on receipt of
report from Sector Officer and send
draft SCN, if required, to the
competentauthority.
To monitor the monthly/quarterly
statements and initiate necessary
action where proof of export not
submitted within the prescribed time
limit.
To monitor records periodically and
ensure compliance with rules and
prescribedprocedure.
To monitor records periodically and
ensure compliance with rules and
prescribedprocedure.
To verify the Register on regular
intervals.
To examine and seal the
consignmentsandsignthedocuments
and ensure strict compliance with
relevantdepartmentalinstructions.
To finalise the draft of demandcum
show cause notice and send it along
with relevant document to the
Divisional Asst./Dy. Commissioner.
To ensure that the draft of demand
cumshow cause notice reaches the
competent authority well before the
prescribedlimitationperiod.
To verify the registers on regular
intervals and certify with signatures.
The registers must be reviewed at
leastonceamonth.
To ensure that proper referenceBack
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4.4 Returnofunreliedupondocuments.
5.Remissionofdutyanddestructionofgoods:
5.1 Applications / intimations received regarding
excisable goods lost or destroyed by natural
causes or by unavoidable accident or claimed as
unfitforconsumptionorformarketing,atanytime
beforeremovalfromthefactory.
5.2 Remissionofdutyanddestructionofgoods.
5.3 Supervision of the actual process of destruction
of excisable goods on which duty has been
remittedbythecompetentauthorityand
6.AuditCompliance:
6.1 AuditRegistersforCERAobjectionsandInternal
Auditobjections.
6.2 Demand SCN bases on admitted CERA
objectionsandInternalAuditobjections.
6.3 Protective demands on the basis of CERA
objection not admitted. The matter should be
immediatelyreferredtothehigherofficers.
6.4 Closureofauditparas
7.Confirmeddemandsandrecoveryofarrearsofrevenue:
7.1 ReceiptofAdjudicationOrders. To enter the details in confirmed demand register and
7.2 Issueoflettersforrecoveryofarrearsafterexpiry
ofappealperiod.
7.3 Recordofappealspreferredbyassesses.
7.4 Actionforrecoveryofarrearswhereappealisnot
decided within six months from the date of stay
grantedbytheTribunal.
7.5 Recordofappealspreferredbythedepartment.
7.6 Vacationofstayobtainedbyassesses.
7.7 Recovery of arrears under Section 11 of the
CentralExciseAct.
7.8 Recovery of arrears of revenue by invoking
provisions of Section 142 of the Customs Act,
1962asmadeapplicabletoCentralExciseunder
Sec.12oftheCentralExcise
7.9 Information about assesses owing arrears of
revenue.
SCN while preparing the draft SCN. Copies of all
relied upon documents should accompany the draft
SCN.
AfterissueofSCN,allunreliedupondocumentsmust
bereturnedtothepersonfromwhomitwasreceived,
within15daysofissueofSCN.
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
verificationreport.
To verify the details as provided in Chapter 18 of the
Central Excise Manual and submit report to Range
Officer.
As permitted by the competent authority supervise
destructionofgoods,wheredutyinvolvedislessthan
Rs.5000/,submitreporttoRangeOfficer.Theofficer
supervisingdestructionmustalsosendacertificateto
his immediate superior, countersigned by the factory
manager immediately after destruction of the goods.
Toensurecompliancewithallrelevantinstructions.
To enter the details in the relevant Audit Register
immediatelyonreceiptofauditreports.Toprepareand
submitreplytoRangeOfficer.
TopreparedemandShowCauseNoticeandsubmitto
the Range officer within 20 days of admitting audit
objection.
Examine CERA objections within 20 days of receipt
and submit reply with a clear recommendation, along
with relevant instructions or circulars issued by the
CBECtotheRangeOfficer.ProtectiveSCN(evenfor
objectionsnotadmitted)mustbesubmittedforissued
bycompetentauthority.
On receipt of intimation of closure of paras of
IAR/CERA points, details to be entered in the
concernedregisterswithreferences.
335J and take action as per guidelines and initiate
Action for recovery of arrears of revenue as per
guidelines specified in chapter 18, PartIII of the
CBEC'sCentralExciseManual.
To prepare demand letter for recovery of arrears of
revenue within 5 days of expiry of appeal period and
submittoRO.
To make entry in the appeal register and confirmed
demandregisterassoonasacopyofsuchappealis
received in Range Office. To prepare draft parawise
commentsontheappealfiledbytheassessee.
Tokeeprecordofallsuchcasesandsubmitdetailsto Toinitiateactionforrecovery.
RangeOfficerforfurtheraction.
Tomaintainrecordofallsuchappeals.
Tomaintaindetailsofallcasesofstaygiveninfavour
ofassesses.
To initiate process of recovery of arrears as per
procedure laid down in Chapter 18, Para III of the
CentralExciseManual.
To assist the Range officer for initiating action under
Section 142 of the Customs Act and collect all
possibledetailsofproperties/Assetsoftheassessee
from the relevant authorities, banks or any other
appropriatebody/instituion.
Tokeepabreastofanydevelopmentregardingclosure
or transfer of operations by assesses against whom
arrearsofrevenueareoutstandingandinformallsuch
relevantdevelopmenttotheRangeOfficer.
reliedupondocumentsisincorporated
inthedraftSCNbeforesubmissionto
thecompetentauthority.
To ensure that all unrelied upon
recordsarereturnedintime.
To verify the details by himself or
throughtheSectorofficerandforward
the application/intimation along with
theverificationreporttotheDivisional
Asst./Dy. Commissioner. To ensure
that verification is carried out at the
earliestonreceiptofsuchapplications
/intimations.
Toexaminethereportandtakeaction
as per relevant instructions on the
subject.
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
thefactorymanagerimmediatelyafter
destruction of the goods. To ensure
compliance with all relevant
instructions. To forward the reports to
theAsst./Dy.Commissioner.
To ensure that replies to audit
objections are sent within one month
ofreceiptoftheauditreport.TheR.O.
must review Audit Register on
monthlybasis.
To examine the details of draft SCN
and forward to Asst./Dy.
Commissionerwithinonemonthofthe
receiptoftheauditreport.
Examinetheissueandsendreporton
proposed action, in line with the
relevant instructions or circulars
issuedbytheCBEC,totheDivisional
Asst./Dy. Commissioner within one
month of the receipt of the audit
report. Ensure issue of protective
SCN.
Tomonitor/verifytheentriespertaining
toclosureofparas.
Ensure correctness of entry in the
register. The registers should be
reviewed every month and a
certificate to this effect be endorsed
whilepreparingmonthlyabstractinthe
registers.
To issue letter for recovery of arrears
of revenue within 7 days of expiry of
appealperiod.
To ensure regular upkeep of registers
throughmonthlyreviewofrecords.To
finalize draft comments and forward
themtoAC/DC.
To monitor the progress of appeals
and ensure timely submission of
information required by the appellate
authority.
To examine all stay orders and
recommend further action to higher
authoritiesforvacationofstay.
To ensure initiation of process within
one month from the due date of
paymentofduty.
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.
All such information received directly
or through Sector Officer be
immediately conveyed to the
Divisional Asstt. / Deputy
Commissioner Back To Top

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7.10. Writeoffofirrecoverablearrears.
7.11 Provisionalattachmentofproperty
8.Monitoringofrevenuecollection:
8.1 Revenuemonitoringonmonthlybasis
9.Budgetrelatedmatters:
9.1 Studyofimplicationsofbudgetproposals
9.2 BudgetrelatedReportsrequiredbytheBoard(Tax
ResearchUnit).
9.3 Surveyofnewassessesasperbudgetproposals.
10.Unitsunderphysicalcontrol(cigarettefactories):
10.1 PhysicalPresence
10.2 Assessmentofdutybeforeremoval,SurveyBook To assess the duty before removal of goods as per
in prescribed form, Supervision of operations in proceduregiveninCigaretteManual.Theotherduties
the cuttobacco store, manufacturing room or to be performed as per the instructions contained in
manufacturing hall, finishing and packing and CigaretteManual.
clearance, Examination of finished goods in
storeroom, To maintain following records as
prescribedintheCigarettemanual..
1.AppendixABlending&CuttingAccount
2.AppendixBCutTobaccoStoreAccount
3. Appendix C Cigarette Manufacturing
Account
4.AppendixDPackingAccount
5.AppendixEWasteCigaretteAccount
6.E.B.4.DailyentryBook
7.AppendixFReconciliationRegister
8.AppendixGQuarterlyreturn
Periodicalreturnssubmittedbythemanufacturer,
Record and disposal of waste cigarettes and
waste tobacco, Receipt back of finished goods
clearedonpaymentofduty,Otheritemsofwork.
11.Unitsmanufacturingcommoditiesnotifiedundersection3AoftheAct(PanMasalaetc.):
11.1 Toverifynumberofmachines,typeofmachines, On receipt of application form, as per direction of
natureofproductmanufactured,capacityetc.
11.2 Sealingofmachines
11.3 Monitordutypayment
12.MaintainingRangeRecords:
MaintenanceofRangerecords,suchas:
1. Register of Inward Dak received in the Range
andDispatchofDakfromtheRange.
2. Record of Misc. Information regarding
Jurisdiction(335C)
3.ListofRegisteredassesses(335DRegister)
4.RecordsofInspection(335ORegister)
5.ProvisionalAssessmentRegister
6.RecordsofFiles,manualandotherdocuments
(335NRegister)
7.RegisterofScrutinyandRevenueRealization
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Commissioner
Toidentifysuchcasesaftermakinginquiriesaboutthe To process the cases fit for write off
propertiesofdefaultersandpreparerecommendations andsubmitreporttoAC/DC.
forwriteoffofirrecoverablearrears.
To identify cases (after issue of SCN), which are fit To recommend such cases to the
for invoking the provisions of section 11DDA of the AC/DC.
Act as per instructions contained in Circular No.
874/12/2008CX.dt.3062008andinitiatenecessary
actioninthisregard.
To maintain revenue statistics of all units for To continuously analyse trends of
monitoring growth / changes in PLA and Cenvat. To production, price behaviour and duty
examine production trend as compared to last year paidonordertodetectanyleakageof
anditsrelevantimpactonrevenuebehaviour. 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
oftheDivisionalAC/DC.
To identify units/commodities, affected by the budget To examine the report submitted by
proposals and estimate the revenue implications. In S.O.
case of changes in rates of duty, the assessee may
alsobeinformed,asfaraspossible.
Tocompilethereports. To ensure accuracy and timely
submissionofreports.
Toobtainlistsoffactoriesfromotheragenciesandby To take initiative in locating potential
survey and prepare information about potential assesses in the light of budget
assesses. proposals.
To be present in the factory to ensure that no goods To ensure that he/ Sector officer or
areremovedwithouthisauthorisation. 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.
To assess the duty before removal of
goods as per procedure given in
CigaretteManual.Theotherdutiesto
be performed as per the instructions
containedinCigaretteManual.
To verify the details of machines etc.
Supdt./AC/DC,heshouldverifycorrectnessofdetails given in the application form, as per
givenintheapplicationform. directions of AC/DC or instructions
issued. To submit the report to
AC/DCwithintimelimitprescribed.
On receipt of intimation for closure of machines, to To supervise the sealing as per
seal the machines, as per directions of R.O. and directions/instructions issued. To
submit report of sealing on same day. To enter the verify report submitted by S.O. and
detailsofsealingintheregister. countersign on the report and register
withthedate.
To ensure payment of duty by the due date. In case Tomonitordutypaymentbyassessee
ofnonpayment,toinformtheR.O.immediately. byduedate.Incaseofnonpayment,
takeactionandinformAC/DC.
To maintain records / registers and update them ToassignworktoSectorOfficersand
periodicallyandpreparemonthlyabstractofeachone ensurethatrecordsaretoexaminethe
andsubmittoRangeOfficerwithdatedsignatures. records / registers on monthly basis
and append a certificate to that effect
onallregisters.
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3/24/2017 CentralExciseInstructionNo.04/2008|DutiesfunctionsandresponsibilitiesofRangeOfficersandSectorOfficers
8. Record of overtime application received and
feerecovered.
9.RecordofExportunderclaimofRebate.
10.RecordofExportunderBond(basedonARE
1/ARE2)received.
11. Register showing comparative figures of
Revenueoflast3years.
12. Register Showing the position of demands in
arrears (Confirmed demand and Unconfirmed
demandRegister)
13.RecordofRefund/Rebate
14.RecordofinBondmovement
15.335JRegisterofoffenceandpenalties
16.RecordofBondsandPowerofAttorney(335
PRegister)
17.RecordofCallbookcases
18.RegisterofCT3andprocurementcertificate.
19. Record of Appeal and Revision Application
andLegalcases.
20. Record regarding Remission / abatement of
duty.
21.RecordofFireAccidents.
22.RecordofDutypaidunderprotest.
23.Recordofsamplesdrawn
24.RecordofAuditobjectionsIAR/LAR
25.RecordofExporterand100%EOU
26.CT3PreAuthenticationRegister
27.DefaultRegister
28.CalendarofReturns.
29.RecordExporttoNepal.
30.GuardFileofTradeNotices.
31.Specialwatchregister.
32.DeadstockRegister.
33.CasualLeaveRegister.
34.AttendanceRegisterofSepoys.
13.Computerdatabase:
13.1 Maintenanceofdataandrecordsincomputers. Tomaintaindataandrecordsincomputers. To ensure maintenance of data and
records in computers and regular
updation of the same. To keep back
up of all database in removable
storagemedia.
13.2 Profilesofassessesoncomputer. Tomaintainprofileofallassessesoncomputers. To ensure proper maintenance of
profilesofallassesses.
14.Specialproceduresandotherwork:
14.1 ReconciliationofT.R.6Challans. To prepare monthly statements of TR6 Challans To cross check the reconciliation
received from assessee and reconcile the same with statement prepared by Sector Officer
copiesofchallansreceivedformBank and sent duly signed reports to
Asstt./Dy.CommissionerandC.A.O
14.2 Intimation of receipt of duty paid goods received To receive the intimation and submit the same to To ensure compliance with prescribed
backforrepair,remade,orforanyotherreasonin Range Officer and enter the details in the proper procedure.
termsofRule16ofCentralExciseRules,2002 register.
14.3 VerificationofRefund/Rebateclaims. To complete the Scrutiny of Refund/Rebate claims To verify Refund/Rebate claims and
and enter the details in proper records as per the forward verification report, to the
procedure and time limit prescribed in the CBEC's AC/DC, as per procedure and time
ExciseManual. limitprescribedintheCBEC'sCentral
ExciseManual.
14.4 VerificationforBrandRateofDrawback. To conduct verification within 5 working days and To examine the report of Sector
submitreporttoRangeOfficer. Officer and forward the same to
AC/DCwithin15daysofitsreceipt.
14.5 Statutoryintimationssubmittedbytheassesses To maintain proper record of all statutory intimations TomonitortheworkofSectorOfficer.
receivedfromassesses.
14.6 Paymentofdutyunderprotest. Toenterthedetailsinproperrecordsandsubmitreport To ensure compliance with prescribed
toRangeOfficer. procedureandconditions.
14.7 Periodical verification of surety Bond and Bank TomaintainproperrecordofsuretyBondsandinitiate To undertake periodical verification of
Guarantee. periodical review to avoid expiry of the same. To Bonds and Bank Guarantees as per
maintainproperrecordofBankGuaranteesandinitiate Chapter 14, Para 11.1 of CBEC's
periodicalreviewtoavoidexpiryofthesame. CentralExciseManual.
14.8 EndusebasedCustomsBonds To maintain proper record of all such bonds and To ensure compliance with enduse
ensurecompliancewithenduseconditions. conditions and initiate necessary
action for failure to comply with such
conditions.
14.9 Register of units availing General SSI To maintain register of units availing General To supervise the work of Sector
Exemptions. Exemptionsbasedupondeclarationfiled. Officer.
14.10 Drawal of samples of manufactured goods or To draw the samples as provided tin Chapter 11 of To ensure prompt response and
inputs to ascertain correct identity or CBECsExciseManualandenterthedetailsinproper compliancewithprescribedprocedure.
classificationoreligibilityofanyexemptions. register.
14.11 Replytoapplications,lettersandrequestsmade Toreceiveapplications,lettersandrequestsmadeby Toexaminethematterandissuereply
bytheassesses. the assesses and prepare reply for R.O.s approval within 10 days and ensure that the
within5daysofitsreceipt. same is recorded in Receipt Register
andDispatchRegister.
14.12 PeriodicalReports. Tokeepacalendarofallperiodicalreportsandprepare To ensure correctness and timely
periodicalreportsasperthecalendar. dispatchofallperiodicalreports.
14.13 Miscellaneousandadhocreports. To prepare miscellaneous and ad hoc reports as and To verify correctness of report and
whenrequiredbyhigherformations. ensuretimelysubmission.
14.14 Help and assistance sought by assesses in To extend all possible help and assistance sought by To extend all possible help and
relationwithtaxcompliance. assessesinrelationwithtaxcompliance. assistance sought by assesses in
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3/24/2017 CentralExciseInstructionNo.04/2008|DutiesfunctionsandresponsibilitiesofRangeOfficersandSectorOfficers
15.Otherdutiesandfunctions:
15.1 Anyotherdutiesandfunctionsspecifiedunderthe To carry out duties and functions as mandated under To carry out duties and functions as
relevant statutes, rules, notifications, circulars therelevantstatutes,rules,notifications,circularsand mandatedundertherelevantstatutes,
anddepartmentalinstructions. departmentalinstructions. rules, notifications, circulars and
departmentalinstructions.
15.2 Any other duties and functions assigned by Tocarryoutdutiesandfunctionsassignedbysuperior To carry out duties and functions
superiorofficers. officers. assignedbysuperiorofficers.
15.3 Efilingandepayment To guide the assessees and monitor efiling and e Tosuperviseefilingandepayment.
payment
15.4 Customs(Import of goods at concessional rate of ToassistR.O.toundertakethephysicalverificationof To visit the unit and undertake the
duty)Rules,1996. stock imported under the scheme immediately on physicalverificationofstockimported
receipt of information of receipt of the said goods by under the scheme immediately on
themanufacturerimporter. receipt of information of receipt of the
said goods by the manufacturer
importer.
15.5 Maintenance of trade notices, circulars, tariff Generalmaintenance. Periodicalreview.
books,ELTandManuals.
15.6 Publicationofnamesofdefaulters Toidentifycasesandinitiateactionintermsofsection To monitor the action to be taken in
37EoftheActasperinstructionscontainedinCircular thisregard.
No.849/7/2007CX.,dated
1942007
15.7 Anyotherworkassignedbysuperiorofficers. Any other work assigned by superior officers in Any other work assigned by superior
additiontoworkmentionedinthislist. officers in addition to work mentioned
inthislist

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