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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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.... 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 above as well as number of units paying duty ....
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....er 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 of audit parties auditing under EA-2000: number of units required to be audited under EA-2000]. ....
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.... 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 duty Rs 10 Lakhs (PLA) and above but less than Rs 1 Crore (PLA) in a financial year should normally be done once in two years. The selection of units in this category should be prioriti....