Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Manual Details Audit Principles Under Central Excise Act, 1944 & Finance Act, 1994; Encourages Auditor Judgment and Input</h1> The manual outlines the principles and policies for conducting audits under the Central Excise Act, 1944, and the Finance Act, 1994, ensuring audits are uniform, efficient, and comprehensive. It addresses the scope of audits but does not provide legal interpretations. Auditors are encouraged to use judgment and seek guidance when needed. The manual is subject to updates based on legislative changes and audit experiences. Users are invited to suggest improvements, and any conflicts with past guidelines are addressed. Temporary instructions may be issued by Chief Commissioners to resolve difficulties in audits, focusing on revenue enhancement.