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<h1>Revised Guidelines for Central Excise and Service Tax Audits: Risk-Based Selection, Theme Audits, and Efficient Resource Allocation.</h1> The circular outlines revised norms for conducting Central Excise and Service Tax audits by Audit Commissionerates. The new guidelines emphasize a risk-based selection of taxpayers for audits, moving away from mandatory audits and uniform frequency. Taxpayers are categorized into large, medium, and small units, with audit resources allocated accordingly. An annual audit plan will be released, and audits will be conducted based on available manpower. The circular introduces theme-based audits and coordinated audits for multi-locational units. Accredited taxpayers may receive less frequent audits. These changes aim to enhance audit efficiency and compliance verification while addressing manpower constraints.