Risk assessment-based anti-evasion strategy mandates profiling, intelligence-led audits and Modvat verification to curb central excise evasion. A multi-pronged administrative strategy mandates Commissionerates to build unitwise databases for scientific risk assessment, enabling selective in-depth scrutiny and audits of high-risk assessees; the DGAE will identify evasion-prone commodities, issue alerts and coordinate regional action. Small-scale unit micro-plans require monitoring threshold claims, detecting fragmentation, conducting surveys and supervising officers. Operational measures include road checks, surprise stock verification, surveillance, special Modvat verification drives, selective monthly-return scrutiny and prompt reporting of novel modus operandi for dissemination and enforcement.