https://www.taxtmi.com/forum/issue?id=107253 The query sought the periodicity of CERA audits but received an EA 2000 frequency table in error. Respondents clarified that CERA functions under the CAG/Accountant General, with selection procedures set out in internal manuals not publicly available. Multiple high court decisions were cited limiting departmental/CAG ability to audit private assessees and indicating that certain audits must be conducted by Chartered Accountants/Cost Accountants under statutory provisions, while a former excise auditor disputed those conclusions and defended departmental audit powers. en-us Fri, 29 Aug 2014 15:30:46 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107253 The query sought the periodicity of CERA audits but received an EA 2000 frequency table in error. Respondents clarified that CERA functions under the CAG/Accountant General, with selection procedures set out in internal manuals not publicly available. Multiple high court decisions were cited limiting departmental/CAG ability to audit private assessees and indicating that certain audits must be conducted by Chartered Accountants/Cost Accountants under statutory provisions, while a former excise auditor disputed those conclusions and defended departmental audit powers. Discussion-Forum Central Excise Fri, 29 Aug 2014 15:30:46 +0530 https://www.taxtmi.com/forum/issue?id=107253