Valuation cell reform urged to strengthen excise valuation accuracy; instructions issued for monitoring and reporting. PAC criticism prompted enhanced oversight of Central Excise valuation cells: undertake frequent spot studies by senior officers, ensure continuous information exchange among Collectorates and headquarters branches to secure classification/valuation uniformity, and maintain updated access to instructions, case law and field information. Launch an improvement exercise in each Collectorate and submit a progress report to the central directorate by the prescribed compliance date.