Excise audit 2000 manual

salient features of "excise audit " INTRODUCTION The economic liberalisation initiated in by the Government carried a special focus on Tax Reform as it was felt that complexities in levy and collection of tax could fetter economic activity. All assesses are subject to EA audit as contained in new audit manual and working papers. 'Audit Manual' is a document prepared for use of auditors. It gives detailed guidelines, formats and check lists for audit. Submission of records by assessee in case of EA audit.  · Procedure of Excise Audit Selection of Assessee The process of EA begins with identification of a unit to be audited. Normally, there are about to assessees under the jurisdiction of a Central Excise Commissionerate. It is not possible for the audit staff to conduct audits of all the units every year.

Procedure of Excise Audit Selection of Assessee The process of EA begins with identification of a unit to be audited. Normally, there are about to assessees under the jurisdiction of a Central Excise Commissionerate. It is not possible for the audit staff to conduct audits of all the units every year. Excise Audit (EA): (1) The EA will be introduced with effect from 15th November A minimum of 15 days' notice should be issued to the concerned assessee before commencing any audit. The actual auditing under EA, will therefore, commence from 1st December implementation of the audit system (based on EA methodology) and also to evolve and improve audit techniques and procedures through a periodic review. With the help of its Zonal units, the Directorate General of Audit regularly monitors Central Excise and Service Tax audits conducted by the Commissionerates to.

The new system of audit called the Excise Audit [EA ] was first started in December on an experimental basis in case of assessees paying duty in. , 8/12/, 83/2/CX.3, Excise duty on Kerosene distributed Central Excise - Instructions relating to monitoring of Excise Audit by. 7 Jan EA – AUDIT (DONE BY DEPARTMENT/ CAG); 2. and the Central Excise and Service Tax Audit Manual issued by the Directorate.