Revised Central Excise Audit Manual

Central Excise audit procedures revised, prescribing risk based selection, mandatory annual audits for EOUs and uniform audit durations.

The revised Central Excise Audit Manual updates EA 2000 procedures to incorporate modern audit techniques and IT, omits the general Audit Protocol chapter while preserving existing protocols until expiry, and adjusts risk analysis by excluding exempted clearances from dutiable clearances for the R2 factor while retaining certain exempted categories and export under bond. It merges audit cells, clarifies multi locational audits, sets selection limits for reference units, fixes retrospective audit period to the previous audit or five years, mandates annual audits for EOUs, and prescribes uniform audit durations and frequencies.