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of <h1>Revised Central Excise Audit Manual Released: Key Updates Include Audit Protocol Removal and New Audit Frequency Guidelines.</h1> The circular announces the release of a revised Central Excise Audit Manual, updating the previous versions from 1998, 1999, and 2001. Key changes include the removal of Chapter 6 on Audit Protocol due to limited manufacturer response, adjustments in the calculation of the R2 factor for Risk Analysis, and reorganization of audit cells into a single unit. It mandates audits for Export Oriented Units annually and prescribes audit frequencies and durations based on duty slabs. The circular modifies previous instructions and requires field formations to be informed. Acknowledgment of receipt is requested, with a Hindi version to follow.
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