TaxTMI 
TaxTMI 
EA - 2000 ADUT QUARY
SNEHAL SHAH
R/SIR, Today EA-2000 audit continue last 15 days , my question is that there is timelimit for audit done by Excise auditor ? Is Audit superitendent ask all past year records for scrutiny ? We had recd clear audit report for past audit & pending audit is only period ( Sept-2009 to oct-2010 ). Pl.Suggest SNEHAL SHAH
Clarification on Central Excise EA-2000 audit: Auditors may revisit records from the last five years if disputes arise. An individual inquired about the time limits and scope of a Central Excise EA-2000 audit, questioning whether auditors can request records from previous years despite having received a clear audit report for those periods. Two respondents clarified that audits typically cover periods not previously audited, and while auditors generally do not revisit past audits, disputes arising during the current audit may require revisiting records from the last five years. The Central Excise Revenue Audit (CERA) can audit any period within a five-year limit. (AI Summary)