Chapter-5

Chapter-5 Functions, Duties and Powers of Excise Duty Officer and
Licensee
12. 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.
13. Functions and duties of the licensee: (1) The functions and duties of the licensee manufacturing the product subject to excise duty shall be as follows:-
(a) To send the details as specified by the Department in respect of the manufactured product subject to
excise duty,

(b) To maintain records of the products manufactured, sold and distributed in the daily register and show
the register to the Excise Duty Officer or the employee deputed by him, in the course of inspection,
(c) To get the sample of the manufactured product certified by the Excise Duty Officer or the employee deputed by him and to send it to the Office,
(d) To get the details of the products in the warehouse certified by the Excise Duty Officer or the employee deputed by him/her and to retain a proof thereof.
(2) The functions and duties of the licensee delivering the service subject to excise duty shall be as follows:-
(a) To maintain invoice of the service delivered and its accounts daily,
(b) To provide the documents referred to in clause (a) as and when required by the Excise Duty Officer or
the employee deputed by him,

(c) To hold in person the evidence of purchase of the product subject to excise duty or its purchase
invoice.
(3) The functions and duties of the licensee importing the product subject to excise duty shall be as follows:-

(a) In cases where the product subject to excise duty is imported, to submit the purchase invoice to the
Excise Duty Officer or the employee deputed by him,
(b) In cases where the product subject to excise duty is imported by way of a letter of credit, to submit the
specific details of the product, product heading classification for purposes of customs, per unit value and quantity of each product to the Excise Duty Officer.
(4) The licensee has to display the license obtained by him at the place of his transactions in a manner conspicuous to all.