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<h1>Central Excise and Service Tax Audits: Structured Management, Risk-Based Assessee Selection, and EA 2000 Compliance</h1> The management of Central Excise and Service Tax audits involves a structured approach at both apex and local levels. The Directorate General of Audit oversees the audit system's implementation, evolving techniques, and ensuring compliance with the EA 2000 methodology. At the local level, Audit Commissionerates, supervised by Principal Chief Commissioners, handle the execution and coordination of audits. Their responsibilities include risk-based selection of assessees, audit planning, and ensuring adherence to audit guidelines. The roles of various officers, including Commissioners and Additional Commissioners, are defined to ensure effective audit management, training, and interaction with taxpayers. Staffing norms and auditor profiles are crucial for optimal audit performance.