Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates

 

Audit Commissionerates have been created with an objective to improve the functional efficiency of audit in the field formations. The uniform norms and frequency prescribed for conducting audits across the Commissionerates do not affect the crucial inputs such as the Assessee base, availability of manpower and the risk indicators for selection of units for conducting audit.

 

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