https://www.taxtmi.com/circulars?id=711 Audit-frequency norms for Central Excise and Service Tax are revised to use total duty payment (cash plus CENVAT credit) as the basis for tiered audit scheduling; selection for mid- and lower-tier categories will continue to employ DC (Audit) unit-wise rupee risk calculations and local risk parameters, while EOUs are to be prioritised by total value of duty-free inputs and capital goods within each Commissionerate, subject to local risk overrides; the revisions are to be implemented immediately with a carve-out for units already audited earlier in the financial year. en-us Tue, 06 Jun 2006 00:00:00 +0530 Sat, 13 Sep 2008 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=711 Audit-frequency norms for Central Excise and Service Tax are revised to use total duty payment (cash plus CENVAT credit) as the basis for tiered audit scheduling; selection for mid- and lower-tier categories will continue to employ DC (Audit) unit-wise rupee risk calculations and local risk parameters, while EOUs are to be prioritised by total value of duty-free inputs and capital goods within each Commissionerate, subject to local risk overrides; the revisions are to be implemented immediately with a carve-out for units already audited earlier in the financial year. Circulars Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=711