TaxTMI 
TaxTMI 
Central Excise -Planning of Internal Audit for covering in this financial year all units paying duty Rs. One crores and above by EA-2000 -Reduced frequency and selective audit for other units -Instructions
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....ring in this financial year Sub: Central Excise -Planning of Internal Audit for covering in this financial year all units paying duty Rs. One crores and above by EA-2000 -Reduced frequency and selective audit for other units -InstructionsI am directed to say that the Board has analysed the data of frequency of audit under EA-2000 and non-EA-2000, number of units paying duty Rs. one crore and a....
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....dit parties for conducting audit under EA-2000, whereas there are large number of audit parties conducting non-EA-2000 audit. • There are inadequate number of audit parties as compared to strength of Ranges, Division and Headquarter strength. • There is vast difference across the Commissionerates in the ratios of -[number of audit parties: number of units] and [the number....
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....ve (PLA) in a financial year should be audited every year. To reach this target, sufficient number of audit teams should be constituted, if necessary, by re- deployment of the available staff in the Commissionerate/Division/Range to strengthen Internal Audit Wing. The Commissioner shall ensure that ill the units are covered by the end of the financial year. • The audit of units paying....
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....han Rs. 10 Lakhs (PLA) in a financial year in a Commissionerate should be audited. The selection shall be made in the same manner as specified In (2) above. • The Commissioners shall undertake training programmes for all levels of officers in Audit Wing in consultation with National Academy of Excise, Customs and Narcotics so as to gear up for ensuring audit under EA-2000 as well as n....