Revised Central Excise Audit Manual

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....quent to that, Board had issued instruction dated 11th June 2002 for selection of units paying duty upto Rs.1 crore for EA 2000 Audit using Risk Assessment techniques. Over a period of time, experience has been gained in audit techniques and statutory changes in Central Excise Law and procedures have also taken place. Development of Professional Audit Programme by integrating the tools of informat....

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....s of industries. 3. Certain changes have been made in the revised Manual which may be gone through in details in the manual. However, important changes made are being highlighted below: (i) Chapter 6 of the existing Manual relating to Audit Protocol has been omitted on the ground that this was a limited initiative with the basic methodology of EA-2000 and after the initial response from few ....

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....espect of audit of Multi locational or inter connected units. (v) Reference units selected for the purpose of audit shall now be accommodated within the overall limit of 50% (for units paying duty between Rs. 10 lakhs and Rs. 1 crore) and 20% (for units paying duty below Rs. 10 lakhs). (vi) Every audit shall cover the retrospective period upto the previous audit or last five years whichever ....