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<h1>Central Excise Auditors: Ensuring Compliance, Integrity, and Transparency; Access to Records and Premises under Central Excise Act</h1> The Central Excise and Service Tax Audit Manual outlines the responsibilities and authority of auditors, who are Central Excise officers tasked with conducting audits. Auditors must perform their duties with integrity and diligence, focusing on detecting non-compliance and promoting voluntary compliance among taxpayers. They should maintain transparency, document findings, and respect taxpayer rights, including confidentiality. Auditors have the authority to access records and premises for verification purposes, as empowered by the Central Excise Act and Finance Act. They may issue summons for necessary documents with approval and should maintain professional relationships with taxpayers to ensure effective communication and compliance.