https://www.taxtmi.com/manuals?id=1494 The Chapter defines the auditor as a Central Excise officer conducting audits who must carry out audits with integrity and diligence, detect non compliance, promote voluntary compliance, guide taxpayers to correct non revenue technical infractions, and inform them of provisions for payment and interest. Audit findings must be communicated in writing with opportunity to explain, and fully documented in evidentiary working papers. Auditors have the powers of Central Excise officers as proper officers, may access and verify records required by rules for Central Excise and Service Tax, and may issue summons with supervisory approval where necessary. en-us Thu, 07 Jul 2016 16:53:00 +0530 Thu, 07 Jul 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1494 The Chapter defines the auditor as a Central Excise officer conducting audits who must carry out audits with integrity and diligence, detect non compliance, promote voluntary compliance, guide taxpayers to correct non revenue technical infractions, and inform them of provisions for payment and interest. Audit findings must be communicated in writing with opportunity to explain, and fully documented in evidentiary working papers. Auditors have the powers of Central Excise officers as proper officers, may access and verify records required by rules for Central Excise and Service Tax, and may issue summons with supervisory approval where necessary. Manuals Service Tax Thu, 07 Jul 2016 16:53:00 +0530 https://www.taxtmi.com/manuals?id=1494