नियम १२
Functions, Duties And Powers Of Excise Duty Officer
(1) The functions, duties and powers of the Excise Duty Officer shall be as follows:-
(a) To get the products subject to excise duty stored in a warehouse taken out in his presence while taking
such products out of the warehouse for sale or transportation, and get an inventory thereof maintained in the manufacturing place of the enterprise,
(b) To send the Department such reports on the manufacture, sale and distribution of the products subject to excise duty or quantity of the products in the warehouse and the excise duty recovered and on such other matter as may be required by the Department,
(c) To get statements of the manufacture and sale of the products subject to excise duty maintained in the daily register as referred to in Schedule-4, (d) In cases where the products subject to excise duty are imported from a customs point, to set it down in the daily register clearly indicating the name of the importing licensee, quantity and value of the products imported,
(e) To inspect from time to time as to whether the licensee has performed and fulfilled the functions and duties required to be performed and fulfilled pursuant to Rule 13,
(f) To carry out such other functions as may be specified by the Department in the course of fulfilling by the Excise Duty Officer of his duties under these Rules.
(2) In the case of the product subject to excise duty disposed by the licensee himself through the self-disposal process, the Excise Duty Officer has to examine and verify the accounts and details of the licensee, by following the procedures specified by the Department.
(a) To get the products subject to excise duty stored in a warehouse taken out in his presence while taking
such products out of the warehouse for sale or transportation, and get an inventory thereof maintained in the manufacturing place of the enterprise,
(b) To send the Department such reports on the manufacture, sale and distribution of the products subject to excise duty or quantity of the products in the warehouse and the excise duty recovered and on such other matter as may be required by the Department,
(c) To get statements of the manufacture and sale of the products subject to excise duty maintained in the daily register as referred to in Schedule-4, (d) In cases where the products subject to excise duty are imported from a customs point, to set it down in the daily register clearly indicating the name of the importing licensee, quantity and value of the products imported,
(e) To inspect from time to time as to whether the licensee has performed and fulfilled the functions and duties required to be performed and fulfilled pursuant to Rule 13,
(f) To carry out such other functions as may be specified by the Department in the course of fulfilling by the Excise Duty Officer of his duties under these Rules.
(2) In the case of the product subject to excise duty disposed by the licensee himself through the self-disposal process, the Excise Duty Officer has to examine and verify the accounts and details of the licensee, by following the procedures specified by the Department.