Internal audit of EOUs to be conducted by jurisdictional central excise commissionerates, following non EOU audit criteria. The Board directs that EA-2000 internal audits of 100% Export Oriented Units in port cities and similar areas be conducted by the jurisdictional Central Excise Commissionerates, because EOUs with concessions pose revenue leakage risks. Jurisdictional Commissioners should apply the same frequency, selection criteria and audit-day norms used for non-EOUs, prepare a program to audit all EOUs, and issue suitable instructions to field formations.
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Internal audit of EOUs to be conducted by jurisdictional central excise commissionerates, following non EOU audit criteria.
The Board directs that EA-2000 internal audits of 100% Export Oriented Units in port cities and similar areas be conducted by the jurisdictional Central Excise Commissionerates, because EOUs with concessions pose revenue leakage risks. Jurisdictional Commissioners should apply the same frequency, selection criteria and audit-day norms used for non-EOUs, prepare a program to audit all EOUs, and issue suitable instructions to field formations.
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