(4)Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.] [Inserted by Notification No. 17/2005-C.E. (N.T.), dated 31.3.2005][12-A. Filing of return in respect of specified goods on which excise duty has been imposed on and from the 1st March, 2002. [Inserted by the Finance Act, 2002, dated 1.3.2002]- Notwithstanding anything contained in rule 12, every assessee shall submit, in respect of goods specified in the Annexure to rule 8A, to the Superintendent of Central Excise a return for the months of March, April and May, 2002 , in the form specified by notification by the Board, of production and removal of the said goods and other relevant particulars, by the 10th day of June, 2002.][12-AA. Job work in article of jewelery. [Inserted by Notification No. 12/2005-C.E. (N.T.), dated 1.3.2005]- [(1) Notwithstanding anything contained in these rules, every person (not being an export-oriented unit or a unit located in special economic zone) who gets articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act, produced or manufactured on his behalf, on job work basis, (hereinafter referred to as "the said person") shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an assessee.]Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules and in such a case the provisions of these rules shall not apply to the said person.
