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Topics of discussion :
• Assessment meaning
• Procedure of assessment
• SCN(show cause notice)
• Recovery of dues
Assessment means determining the tax
liability. Every manufacturer is liable to pay
Excise duty on the clearance of goods from
the factory premises or warehouse
Procedure for
assessment in central
excise(according to
rule
2(c) of central excise
2002)
The assesses shall himself assess the duty payable on excisable goods,
except in case of CIGARETTE. The central excise is an invoice
based self assessment.
1. Ascertainment of removal of
goods
2. Classification and
valuation of goods
4. Scrutiny
of return
5. Scrutiny
on basis of
payment
3. Assessing
monthly return
6. Scrutiny
of
assessment
7. Annual
financial
info
statement
FORMS
•FORM ER 3 SSI UNITS
•FORM ER1 OTHER ASSESSES
•FORM ER2 EOU/STP
•FORM ER5 SPECIFIED ASSESSEE
DOCUMENTS TO BE
SUBMITTED:
•2 COPIES OF PLA
•TR 6 CHALLAN
•SUPPLIER’S INVOICE
•CENVAT MONTHLY RETURN
E-FILLING OF RETURNS
NOW IT IS MANDAOTRY FOR
ALL ASSESSEE TO
ELECTRONICALLY FILE THE
RETURN BY LOGGING INTO THE
ACES
It means where the assesses cannot determine the value of excisable
goods under section 4, ce act or determine the correct classification
or rate of duty.
•In case the assessee is unable to determine the correct value or correct classification of
Goods than he can request the assistant commissioner/deputy commissioner for the
Provisional assessment of duty of goods.
1. Request must be in writing.
2. Request must specify the reasons for provisional assessment
3. Period for provisional assessment
4. Undertaking to appear before ac/dc.
• Surety/security under rule 7(2)
• Final assessment –under
rule7(3)
• Difference to be paid/refunded
• Interest payable/receivable
• Refund subject to unjust
enrichment
In case the assessee fails to provide necessary information/documents and the department
Is unable to issue demand, best judgement method may be used. Burden to provide information
For re-dertermination of duty is on the assesses

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Assessment

  • 1. Topics of discussion : • Assessment meaning • Procedure of assessment • SCN(show cause notice) • Recovery of dues
  • 2. Assessment means determining the tax liability. Every manufacturer is liable to pay Excise duty on the clearance of goods from the factory premises or warehouse Procedure for assessment in central excise(according to rule 2(c) of central excise 2002)
  • 3. The assesses shall himself assess the duty payable on excisable goods, except in case of CIGARETTE. The central excise is an invoice based self assessment. 1. Ascertainment of removal of goods 2. Classification and valuation of goods 4. Scrutiny of return 5. Scrutiny on basis of payment 3. Assessing monthly return 6. Scrutiny of assessment 7. Annual financial info statement
  • 4. FORMS •FORM ER 3 SSI UNITS •FORM ER1 OTHER ASSESSES •FORM ER2 EOU/STP •FORM ER5 SPECIFIED ASSESSEE DOCUMENTS TO BE SUBMITTED: •2 COPIES OF PLA •TR 6 CHALLAN •SUPPLIER’S INVOICE •CENVAT MONTHLY RETURN E-FILLING OF RETURNS NOW IT IS MANDAOTRY FOR ALL ASSESSEE TO ELECTRONICALLY FILE THE RETURN BY LOGGING INTO THE ACES
  • 5. It means where the assesses cannot determine the value of excisable goods under section 4, ce act or determine the correct classification or rate of duty. •In case the assessee is unable to determine the correct value or correct classification of Goods than he can request the assistant commissioner/deputy commissioner for the Provisional assessment of duty of goods. 1. Request must be in writing. 2. Request must specify the reasons for provisional assessment 3. Period for provisional assessment 4. Undertaking to appear before ac/dc.
  • 6. • Surety/security under rule 7(2) • Final assessment –under rule7(3) • Difference to be paid/refunded • Interest payable/receivable • Refund subject to unjust enrichment
  • 7. In case the assessee fails to provide necessary information/documents and the department Is unable to issue demand, best judgement method may be used. Burden to provide information For re-dertermination of duty is on the assesses