https://www.taxtmi.com/circulars?id=54663 Guidelines create a threshold-based excise audit regime for manufacturers of articles of jewellery under heading 7113: an initial two-year audit exemption for lower-duty units, followed by audit frequencies tied to duty bands with selection in the lowest band subject to Commissioner approval. All audits shall be desk audits conducted at the jurisdictional central excise audit commissionerate with no physical stock verification permitted. Any show cause notice arising from these audits must be issued and adjudicated by an officer of the rank of Commissioner. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 27 Jul 2016 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54663 Guidelines create a threshold-based excise audit regime for manufacturers of articles of jewellery under heading 7113: an initial two-year audit exemption for lower-duty units, followed by audit frequencies tied to duty bands with selection in the lowest band subject to Commissioner approval. All audits shall be desk audits conducted at the jurisdictional central excise audit commissionerate with no physical stock verification permitted. Any show cause notice arising from these audits must be issued and adjudicated by an officer of the rank of Commissioner. Circulars Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54663