SPEED PosT sha UT Yes, Bos Yow va areffera sare aR atrrctae, taex—29, wereTare—121008 NATIONAL ACADEMY OF CUSTOMS EXCISE & NARCOTICS NACEN Complex, Sector 29, Faridabad-121008 ‘WHT / Telephone : 95-129-2504638 bare / Fax: 0129-2508615 ‘€ Wa | E-mail : dgnacen@yahoo.co.in F.No. II(1)18/2011-NACEN Dated: 05.12.2011 To ‘The Chief Commissioner of Central Excise, Ahmedabad / Bangalore /Bhopal/Bhubaneshwar/Chandigarh/Cochin/ Coimbatore/ Delhi/ Hyderabad / Jaipur /Lucknow/Meerut/Mumbai-II/ Mysore/Nagpur/ Pune/Ranchi/Shillong/Vadodara/Chennai. Sir/Madam, Subject: Training of the Indian Revenue Service (Customs & Central Excise) Probationers of 62™ Batch - Central Excise Attachments ~ Regarding As part of their Professional Training in Central Excise Laws and Procedures, it is proposed to send a few Probationers of the Indian Revenue Service (Customs & Central Excise) Group “A” (62° Batch) to the Central Excise Commissionerates in your jurisdiction (as indicated in the enclosed Annexure-A) for attachment with Range/Division/Commissionerate Hqrs., Industrial Attachment and EA-2000 Attachment as per the following schedule: GROUPT [Attachment with Range/Division/ | 12-30 December, 2011 Commissionerate Hqrs. [Industrial Attachment 02-06 January, 2012 EA-2000 Attachment 09-13 January, 2012 GROUP II | Attachment with Range/Division/ | 12-30 March, 2012 Commissionerate Hqrs. | EA-2000 Attachment (09-13 April, 2012 2. The objective of the proposed attachment of the Probationers to the field formations is to provide them the practical live exposure to the set-up in the field, working conditions and the various jobs performed by our officers at different levels. This part of the training is also intended to instill in these young officers confidence to face the problems and realities of the field, when they are ultimately posted there. They would be in a better position to appreciate by these field visits,the field organisation, records and documents maintained in each of these formations and the working and behavioral norms to be observed at the supervisory level. 3. The proposed attachment is aimed at providing the Probationers an opportunity to familiarize themselves with the working of the Central Excise Field Formations, Central Excise Procedures, Records and Returns, Audit and Computerization etc. The Probationers are required to submit a project report on their completion of their training. In their feedbacks, the probationers have expressed desire that other than briefing by the senior officers, they be given exposure to handling some work so that they do not feel constrained once they get posted. The officers now also have to work in an IT enabled environment and have to be familiar with working on ACES. I would appreciate if the officers are associated in work, like preparing reports, show cause notices, adjudication orders, appeals, anti evasion operations etc, and are adequately exposed to IT working, so that they get an opportunity of handling live situations. 4. _ I shall be grateful if you would direct the jurisdictional officers to chalk out a detailed programme for the proposed attachment of the Probationers. A suggested schedule of the attachment program is enclosed as a reference. You may like to add and make modifications to the same. An officer, not below the rank of Joint/Addl. Commissioner, may also be nominated to coordinate the training of the Probationers. The name, designation, email and telephone numbers of the officer, so designated, and a copy of programme chalked out for training of the Probationers may be sent to this Academy at the earliest. ‘Shri B.B. Gupta, Additional Director and Course Director will coordinate the training of the Probationers. His contact details are: Email: cdnacen62@gmail.com; Tel.: 0129 2504639; Mobile: 9999670899. 5. I would also request you to instruct the officers concerned that during the period of observational training of the Probationers under their charge, their attendance may be strictly monitored and ensured. The details of leave etc., if any, availed of by these Probationers during their attachment may be intimated to this Academy for record and further necessary action. In case the attendance sheet of the Probationers was maintained during their training in the field formations, a copy of the same may also be arranged to be sent to this office. Name of the Date of [Date of | Days of ‘Commitment to Probationer Reporting | Relieving | absence from | Learning training 6. The stay arrangements of the Probationers attached to Central Excise Commissionerates in Mumbai, Chennai and Kolkata will be in the hostel of the respective RTI of NACEN, for which suitable instructions have been sent to the concerned officials in the RTI. It is requested that that arrangements for stayof the Probationers, at places other than Mumbai, Chennai and Kolkata, may kindly be made and their local travel etc. may be facilitated to the extent possible. The travel plans of the Probationers will be communicated to you in due course. 7. All the Probationers may also be directed to report to the Addl. Director General, NACEN, Regional Training Institute (if stationed at the place of attachment) in the afternoon of Friday, regarding the work done during the week. 8. I shall be grateful if you could kindly spare some of your valuable time and interact with the young officers to enable them to bond with the Department, and also give them professional guidance. Yours faithfully, sll— (Rasheda Hussain) DIRECTOR GENERAL Encl.: As above. Copy for information and necessary action to: 1. The Commissioner of Central Excise, Ahmedabad-1/Ahmedabad-II/Rajkot/ Bangalore-I/Bangalore-II/ Bangalore-III /Bhubaneshwar-I/Chandigarh-I/ Chandigarh-ll/ Jammu/Ludhiana/Thiruvananthapuram /Coimbatore/Madurai/ Thiruchirappalli/ Delhi-I/Delhi-Il/ Dethi-III (Gurgaon)/Delhi-IV (Faridabad) /Panchkula/ Hyderabad-I/Hyderabad-II/Hyderabad-IlI/ Hyderabad-IV/Jaipur-I/Jaipur-Il/Allahabad/Kanpur/ Lucknow/Meerut-I/ Noida /Mumbai-II/Mumbai-III /Belgaum / Mangalore /Nagpur/Nashik/Pune-1/ Pune-III/Jamshedpur/Patna/Ranchi/Shillong/Daman/Vadodara-1/ Bhopal /Indore /Chennai-I/Chennai-II/ Chennai-III/Pudduchery/ Cochin/Coimbatore / Aurangabad /Surat-I/Surat-II. 2. The Addl. Directors General, NACEN, RTI, New Delhi/Mumbai/Chennai/ Kolkata/Patna/Bangalore/Hyderabad/Kanpur/Vadodara for information & necessary action. The ADGs at Mumbai, Chennai & Kolkata are requested to provide hostel accommodation to the Probationers. Rineane DIRECTOR GENERALALLOCATION OF IRS (C&CE) PROBATIONERS OF THE 62" BATCH FOR CENTRAL EXCISE, EA-2000 AND INDUSTRIAL ATTACHMENT FROM 12 DECEMBER TO 13 JANUARY, 2012 (GROUP I) CHIEF COMMISSIONER'S | conaMISSIONERATE | NAME OF THE PROBATIONER Mr. Govind Kumar Garg Ahmedabad-| Mr. Mukesh Kataria Mr. Ajit Dan Ahmedabad Ahmedabad- | Mf: Shashank Kumar Yadav | Ms. Tamanna Alam } ‘ Mr. Ajay Kumar | Rajkot Mr. Shiv Pratap Singh ' Bare Mr. Harsh Vardhan Rai \galore: Mr. Naresh G Bangalore Bangalore-il Mr. Mudduveeraya Shiva Prasad Prithvi Dr. Chittaranjan Bhubaneshwar Bhubaneshwar-|_ | Dhangada Majhi Mr. Khora Manoranjan Nayak Ms. Babneet Tuli ‘Chandigarh-1 Mr. Rohit Kumar Mr. Amanjit Singh Mr-K. Raguram Chandigarh Chandigarh-lt Mr. Paramavtar Singh Gill | Jammu Ms, Manjot Kaur t | ‘Mr. Balvinder Singh tudhiana ‘Mr. Jasmeet Singh Dhandra Mr. Anil Kumar Sadasivan Cochin Thiruvananthapuram | Mr. Guntuka Vamshi Krishna Reddy Ms Rani R ; Mr. Murugesan Vasanthagesan Coimbatore bape oe Coimbatore ee Mr. Satish Kumar Muthu Mr. Periyannan S Thiruchirappalli | Mr. Kamalanathan Aravind Pee eee atteMr. Rahul Negi Mr. Amit Bhasker pe Mr. Darshan Janardhana Mr. Arun Kumar Gupta ia Ms. Deepna Singh Delhi-t Mr. Anand Kumar Jha ‘Mr. Sumit Garg Mr. Daulat Kumar | Faridabad Mr. Mir Umair Nabi Mr. Rajesh Kumar Nagora Mr. Manjunatha T Hyderabad eae Ms. Azmeera Kushlatha Naik Hyderabad-ll | Mr. Kalyan Revella Ms. Prakriti Nigam Jaipur-l Mr, Basant Garhwal e Mr. Hemant Hingonia Jaipur Mr. Ghanshyam Soni Mr. Rajesh Kumar Sahu Jaipur-il Mr. Naresh Kumar Saini Mr. Narendra Kumar Yadav Mr. Amit Kumar Sharma Allahabad Mr. Gyanendra Kumar Tripathi Mr. Rajarshi Kumar Mr. Piyush Shukla ‘Mr. Raghuvansh Kumar Lucknow Kanpur Mr. Anoop Kumar Verma Mr. Arvind Kumar Singh Mr. Rakesh Srivastava Ms. Shalinee Sharma Lene, Ms Surabhi Shukla Mr. Sameer Pandey Meerut-1 Mr. Ravindra Jo: Meerut aa Mr. Shashank Yadav Mr. Ugrasen Dhar Owivedi Mumbai-i Mr. Rishi Yadav Mumbat-it Mumbai-it! Mr. Kiran Kumar Karlapu Mr. Akash Shankar Chougule Belgaum Mr. Shivaprakash Veeresh Baddi Mysore Mr. Somanna Chalawadi. Mangalore Ms Priya Buddi aot muir 2aTMs. Atreyee Dev Roy Nagpur eee Mr. Rahul Panjabrao Gawande Nashik Mr. ShriKant Govindrao Awachar a Mr. Rednam Venkapradhamesh Bhanu Pune Pune-t Mr. Gorase Prasad Dattatraya Mr. Jeure Mallinath Kashinath Mr. Gautam Kumar aamenedeue Mr. Dinbandhu Diwakar Mr. Sudhanshu Rai : Mr. Ranvijay Kumar Ranchi Patna Mr. Ashish Kumar Mr. Kavindra Tushar Parasshar Mr. Pankaj Kumar ‘ Mr. Mohan Singh Dorai fe Mr. Anju Kumar Pandey Mr-Chirai Namgyel Shillong Shillong ‘Mr. Tashi Wangchuk Mr. Isaac Riman Kharkongor Daman Ms. Priyadarshika Srivastava Vadodara Vadodara-I Mr, Manish Kumar OFTU US) ae me enerALLOCATION OF IRS (C&CE) PROBATIONERS OF THE 62" BATCH FOR CENTRAL EXCISE AND EA-2000 FROM 12-30 MARCH, 2012 AND 09-13 APRIL, 2012 (GROUP 11) CHIEF COMMISSIONER'S “| COnmMaSSIONERATE | NAME OF THE PROBATIONER Ahmedabad Rajkot Mr. Rayka Mihir Gandabhai Mr. lyotiraditya Pees Mr. Sachin Parappa Renuka Ba ae ees Ms Rajlakshmi Appasaheb Kadam eae Mr. Dhairyashil Vijay Kanse Bhopal Mr. Faraz Ahmad Qureshi ea Ms. Kavita Chaurasia Bhopal Indor Ms. Anurima Sharma pan Ms. Anu Agarwal Ms. Nisha Gupta Chandigarh-I Mr. Priyank Chaturvedi eevee Mr. Robin Gupta Mr. Satyendra Kumar Chandigarh-lt Ms. Smriti Navin Ms. Jayapriya Dharanipathi cicmnee Mr. Arun Prasad Raja gopal Loganathan Mr. Kanagaraj Prabakar Jeyakar : ae Mr. Vinay Kumar Kantheti Chennai ch ill Mr. Thanasekaran P Hee Mr. Dhruva Mandalam Seshadri Pudduchery ‘Ms. Nalina Sofia Theagarajan Cochin: Mr. Pravin Vinod Z Ms Sreeparvathy $ L Thirwvananthapuram ‘Mr. Kishor Sasiyuthaman Mr. Chinnasamy Mohan Gopu : Coimbatore (Mr. Dayanandan Thangaraj Coimbatore Mr. Vijaya Krishna Velan K Thituchirappalli | Mr. Sankara Narayanan Ramamoorthy ose Bail Feat ats GAT AEMs Shrunkhala M Kangale Mr. Deepak Kumar Delhi Mr. Jayshankar Prakash Upadhyay Mr. Mingyur Yonzon Mr. Shankpal Sachin Dinkar Mr. Vivek Gupta Mr. Himanshu Raina Delhi Delhi-lt Mr, Md. Salik Parwaiz Mr. Ravindra Kumar Tiwari Ms. Thari Sitkit pene Mr. Surender Malik (Gurgaon) Ms. Jayabharathi Jayaraman eu 7 Mr. Rakesh Dahiya Hee Ms. Vandana Panchkula Mr. Avnish Bansal Dr. Chetana Mylabathula eee Mr. Nenavath Balram Ms Priyanka N eases Mr. Nalabothu Mohan Krishna Hyderabad ‘Mr. Shiv Narayan Hyderabad | ws NalkurthiSallaja Kumari Mr. Venkatesham Anamala Hdenbeety Mr. V Ramanadha Reddy Ms. Jaspreet Kaur Mr. Kapil Yadav cae Mr. Karan Thapar Jaipur Mr. Rakesh Kumar Jain Mr. Anunay Bhati Jaipur-ll Mr. Naresh Bundel Mr. Surendra Choudhary Allahabad Mr. Arvind Kumar Chaurasia Mr. Arun Kumar Kanpur Mr. Din Dayal Mangal lina Mr. Gunjan Kumar Verma Ms. Ruchi Bisht Hani Mr. Pramod Kumar Maurya Mr. Priya Ranjan Srivastava Mr. Sudhakar Pandey Qunrwnl- 12Ms. Gayatri vee vee Mr. Kuldeep Kumar Singh Nagpur Aurangabad (Mr. Mali Dhananjay Shivaji ee Mr. Pandurang Chandrakant Chate Ms Vaishali Patange Pune Mr. Palash Bhoyar Pune- Ill Ms Chhaya Ms. Vineeta Sinha Ranchi Ranchi Mr. Saurav Suman Shardool Mr. Shekhar Kumar Ms Annu Darin Shillong Shillong Ms Kavitha N Surat-I Mr. Mukesh Rathore: Vadodara Surat-i Mr. Harish Kumar Vadodara-1 Mr. Prakash Veer. ‘Singh Meena7 7 v Se le fc cise At (GENERAL The probationers will be report to J.C. /Add. Commr. (P&V) of the Commissionerate to which they are attached. 4.C. /Add. Commr. (P&V) may please make suitable arrangements for visits to all sections of the Headquarters and visit to Division office as well as Range office/s, Assistant/Deputy Commissioner in-charge of the Section or the Division office will co-ordinate adequate exposure of the Officer to actual files/cases. In a few live and pending files, the Probationer will be required to study the issue and initiate note with regard to that file, The Officer may be exposed to actual functioning like factory visit, export supervision, audit, search/Naka operation, recording of statements under summons etc. At the end of the attachment, each probationer will prepare a brief. Teport on all the sections as well field formations and visit to units. He will submit the report to J.C. (/Add. Commr, (P&V). The report should include deficiencies found in the system and ‘Suggestions to improve upon them. ‘The report will be forwarded with comments on the Officer's aptitude, quality of observation et. to the Course Co-ordinator in NACEN. Day Subject 1. Visit to Commissionerate Head Quarters Introduction and protocol. Session 2 Overview of various sections in HQ such as Technical section Land and building ‘Anti evasion Adjudication and audit Personnel and Vigil tandT \Visit to Data management Cell. > The purpose is to have overview of the Commissionerate, including| revenue, major commodities, and major duty paying units. » To study the revenue trend and other key areas of the 1—S—— ‘Commissionerat >> To discuss various issues with Assistant Commissioner/| Superintendent, [Attachment to Division [Call on the concerned assistant commissioner and take a briefing on the profile of the division. Working of all ACES modules 1. Registration module Study of documents necessary for registration Processing of one registration application from issue of registration certificate to approval of post-verification. * Checking the jurisdiction of a Range before giving an RC. * Surrender of registration - docurnents to be submitted such as undertaking and no dues certificate from Range Officer. Reports module Hands-on generation of current month’s reports through ACES. SR module: © Uploading as well as an order in ACES. ‘Uploading of refund and rebate order in ACES. 3. Returns 4 How to do R and C of different returns. Export module How to issue a CT-1 ‘Scrutiny of Returns ‘+ Study of hard copy of all Returns from ER1 To ER7 . © Study of Return Scrutiny Manual © Scrutiny of at least 10 Returns. * Specific points to be noted: i) Whether total duty payable is more than total duty paid? ii) Whether duty payment was made beyond the period of 30 days if ‘no whether action under subrule(3a) of rule 12 has been taken. ill) Whether cross credit utilization was proper or not. © Scrutiny of ER-4 ‘© Computation of the ratio of value of Cenvatable purchase to gross sales of excisable goods ‘+ Comparison of the ratio of Cenvat to cash duty. Provisional assessment ‘* _ Finalisation of provisional assessment — hands on,Cenvat credit rules Different documents and records Inputs and capital goods stock account {suing of slips to establish the use of inputs and capital goods. Cenvat credit account Chalian for movement of inputs /capital goods Register for movement of inputs/capital goods Documents relating to receipt in the factory Conditions to avail CENVAT credit - physical receipt of the goods Scrutiny of goods return memo to check ifthe inputs or capital 200d are rejected and returned back to the supplier. Verification of non availment of depreciation under section 32 of Income Tax Act,1961 to be checked in one case (where Cenvat credit has already been taken on capital goods.) Fixed assets register maintained by the Assessee under the Companies act to be checked to check whether depreciation is claimed by the company or not. To check whether an invoice is proper according to the rules. Supplementary invoices under Rule 9 to be checked to verify whether it contains reference of earlier invoice. To ascertain whether Service Tax credit and input credit is property utilised or admissible. [Refund and Rebate Examination of specific case to ascertain whether the refund and rebate claim is in order or not, Checklist for scrutinizing the rebate claims, Verification of a complicated refund claim (like unjust enrichment etc) Processing of drawback brand rate cases. ‘Various types of bonds in central excise like B-1 bond, B-2 8, B-11, B-17 bond. Difference between surety and security Format of bank guarantee. 5a, Be Permissions Job worker permission - ‘Study of job work permission file. ‘One job worker permission to be processed and put up to AC with] anote. Procedure for movement under Rule 4(5)a). ‘Only goods (both input and capital goods ) which have taken credit for Cenvat are allowed under Rule 4(5)(a) . Challans issued under job work to be ‘checked.( check for marking of job work under Rule 4(5)(a) 3a‘Monitor the time limit of 180 days of goods to be returned back. ‘Check who is paying the duty for the scrap that is generated. Customs related permissions : Permissions under ICMREG rules where detailed checks( like 10 percent value addition has been done or not ,etc) Permissions for transferring cenvat credit -one permission has to bbe checked by ascertaining whether goods have been properly accounted for or not. Export cell work '* Issue one CT-1 by checking all details of application. © Check Running bond Account. '* Verification of at least one file of proof of exports and submission of verification report, UT-1 permission: The documents to be verified while giving UT-1 permission. Proof of export to be checked for short shipments. Permission for Removal of goods outside factory for welghment. Visit to Range Check the format of AREL Check how exports are carried out (self sealing as well as factory stuffing) Check how the Range Officers affix seals . Various kinds of seals. How Range Officer checks the challan in NSDL website Attend one post-verification report conducted by Range Officer. ‘Check how registration application is processed in Range ‘Check how returns are scrutinized by Range Officer. To know the list of statutory records to be maintained by assessee either visita factory or call for those records in the range office. Visit an EOU Know how bonding and de-bonding takes place. Check how CT-3 is issued. How re-warehousing certificates are issued by Ranges. LOP and tol. Verification of NFE achievement, Supplies from and to £OU to and from a DTA Various checks to be made. Processing of RT! application.|Adjudication — Draft SCN of a normal case and draft SCN of a complicated case to bbe drafted by the probationer from given facts of a case. 2. Probationer should know how to check different cases pending in appeals(with CESTAT, SCHC) and take necessary follow up action . 3. Attend a personal hearing conducted by the divisional AC 4. Prepare an adjudication order for the drafted SCN. 5. Call book cases of the said division have to be checked and reasons for keeping a particular case in call book have to be learned. 6. Arrears of revenue Action to be taken when an assessee has defaulted duty payment ((action under annexure 44a and 44b) as mentioned in manual. Difference between recoverable arrears and irrecoverable arrears Action to be taken in case of non restrained arrears. One write off case file has to be given to the probationer to learn the process of write off in case of units which are not traceable. ‘© Action to be taken under Section 142 of Customs act and sec 11.4 of Central Excise Act Provision for attachment of property (movable & immovable } Seizure of goods through panchnama / suputnama Disposable of the said goods through auction. Study of draft recovery manual. Inspection of Range: ‘* To inspect a Range and prepare an inspection report, ‘+ While preparing inspection report earlier inspection reports can be checked. * Various records and registers maintained both by Ranges and Divisions need to be checked, [Administration of the Division. of. fone Administrative Section:. 1) Telephone Bile 2) Rent charges bills 3) Water charges 4) Electricity charges 5) Legal charges 8) _Signode seals( purchase /sanction of bls) 7) Bottle seais (purchase /sanction of bills) 8) Preparation of stationery indent/ making sanction ordes/supply of stationery. 9) Inspection report 10) Above refer bills prepared and sent fo PAO for issuing cheques, 511) Inward & outward of Hdqrs tapalDwisional tapalRanges tapalAssessees] letter. 12) Maintenance of S.P stamp. 13) Maintenance of dead stock register. (this has to be checked properly) Establishment Soction:- 1) Pension case :- Check Service Book for verification & CGEGIS entries and| make ‘ist and sent to PAO Section. Calculate and updated E.LJHPLICommuted Leave account and make list and sent to PAO| Section. Calulation of pension/gratuityeave encashmentiGPF final aymenv Group Insurance(CGEGIS)on the basis of hiner Basict GP. Prepare pension paper set 4 Sets) in that call for pensioner’s photographs. | Bank address, residential address, specimen signature then sent to PAO| Section alongwith Service Book. 2) Pay Fixation of all cadres relating to MACP/Promation & non functional] grade(only Supdls. those who have completed 4 years in regular] service)call for Vigilance Clearance. 3) Annual increment of all cadres/entty in Service book and take signature} from Individual office. 4) Maintenance of C.L Register/Muster, 5) Entries in Service Book relating to Leave account) yearly verification, GGEGIS & Uniform Allowance/Bonus! joining & relieving entries! LTC for block year and place/ resuit of departmental examy reward if any/ ‘promotion’ arrears/ leave encashment. ion 5m hat alt 1) Scrutiny & processing of Medical claims and advances. 2) Reimbursement of Tution Fee of al cadres. 3) LTC of all cadre alongwith calculation / advances if any. 4) T.A. ofl cadre alongwith calculation / advances If any 5). Transfer .A. ofall cadre alongwith caleulatiorvadvences if any, 6) Advances reiating to HBA/ Motor Gyele/ Computer 7) Drawing of yearly Unitorm Alowance in r/o Gazetted, non gazetted & non ministerial offer. 8) Festival Advance. 9) GPF Advances! withdrawal of Gazetted, , non gazetted, ministerial & non ministerial oficer. 10) Arrears if ary. " 11) Handling of cash, maintenance of Cash Book 12) Prepacaton of monthly & quarterly expenditure statement, 13) Preparation of Pay Bls/ Pay & OA arrears bils/bonus bis inf al staf. 14) Esfling of TDS processing of Income Tax. 18) Proparaton of Budget Estate 18) Calculation of income Taxin al staf Confidential Vigilance Section:- 1) Prepare IPR report yearly in ro Gazetted and non gazetted office. 2) APAR of all cadres. 3) NOC any. 4) Intimation & acceptance of movable & immovable property. 5) Vigilance correspondence if any \Visit to Technical Section of the Commissionerate. 12,13 & 14] > The purpose is to study functioning of the Section. > He/she will study two files pertaining to current important issues.> Visit to RRA Section of the Commissionerate. ue > Visit to Legal Section of the Commissionerate. > \Visit to Tax Recovery Cell of the Commissionerate |The purpose is to study functioning of the Section. > > Visit to O&A Section of the Commissionerate The purpose is to study functioning of the Section. He/she will also study two files where reference has been made to| the Board. To discuss various issues with Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions The purpose is to study functioning of the Section. He/she will study two files pertaining to orders-in-original preferably against the revenue and initiate the process of review} with his note, He/she will study two files pertaining to orders-in-appeal preferably against the revenue and te the note for review. He/she will study two files pertaining to CESTAT preferably against the revenue and initiate the note for review. To discuss various issues with Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions ‘The purpose is to study functioning of the Section. He/she will Study of two files pertaining to High Court. He/she will Study of two files pertaining to Supreme Court. To discuss various issues with’ Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions. He/she will study two files pertaining to arrears and record his| recommendation for the steps necessary for their recovery. To discuss various issues with Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions,> He/she will study two files where show cause notices are being] under process of issuance and prepare a sample order. To discuss various issues with Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions. Visit to Systems and Valuation Sections of the Commissionerate > > > The purpose is to study Functioning of the Sections, To discuss various issues with Assistant Commissioner/| Superintendent. To prepare a brief of the issues and their suggestions. |Visit to Preventive Section of the Commissionerate along with visit for| preventive checks. ‘The purpose is to study the process of investigation and preparing draft show cause notice. He will study at least one file where investigation is over and show| cause notice has been issued. He will also study at least one file where investigation is in progress| and will give suggestions for effective investigation. To participate in road checking with Assistant Commissioner/| Superintendent. To accompany one unit during preventive check/search To participate in search and seizure. The _Assistant| Com ioner(Preventive], as far as practicable, shall organise a| live search operation. To prepare a brief of the issues and their suggestions. |Visit to Audit Section of the Commissionerate along with audit of one unit, jand attending monitoring committee meeting: > ‘The purpose is to participate in audit of one unit. 8> Ttwill commence from desk review, preparing audit plan, execution] of audit and preparation of draft audit report. v He may be made head of the audit party for audit of a unit preferably large duty paying. % ‘Study balance sheet and other documents submitted for desk review. He will conduct desk review of the unit. vv He will participate in preparation of audit plan. v He will accompany the other auditors in visit to unit for conducting audit. Supervise the audit. vv To discuss various audit issues with auditors. To prepare a draft audit report. v To attend mor ring committee meeting, > Study of at least two files pertaining to A.G. Audit from LAR, FN to DAP. > To discuss various issues with Assistant Commissioner/| Superintendent. > To prepare a brief of the issues and their suggestions. Interaction with Commissioner and senior officers and submission of the report to the coordinating officer. Feedback,