INSTRUCTION DATE 31/03/2006
- Document type
- Circular
- Reference no.
- M
- Dated
Visit to SSI units
Visit to SSI units
I am directed to refer to Boards Circular No. 19/92-CX.6 dated 18-12-1992 and Circular No. 9/9/94-CX.6 dated 31-01-1994 and Circular No. 397/30/98-CX dated 02-06-1998 wherein instructions regarding visit to SSI units are laid down.
2. The Board has examined the issue regarding visits by Central Excise officers to units other than SSI units. It has been decided that for visiting units other than SSI units also prior permission of Assistant Commissioner/ Deputy Commissioner should be obtained. It is further reiterated that the officers visiting these units should follow all the procedures laid down for visit to SSI units including making entries of relevant particulars in Visitors Book being maintained by the assessee.
3. These instructions may be strictly adhered to and any violation may be viewed very seriously.
F.No 201/07/2006-CX6