Scrutiny of return:

The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (1), and after such further enquiry as he may consider necessary, scrutinize the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board [Rule 12(3)]. Sub -rule 4 casts a responsibility on every assessee to make available to the proper officer all the documents and records for verification as and when required by such officer.