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Audit under Central Excise (CERA / EA-2000) / How to handle audit - Central Excise Practice Manual - Central Excise
Central Excise Practice Manual
AUDIT UNDER CENTRAL EXCISE (CERA/ EA-2000) Audit means scrutiny of the records of the assesses and the verification of the actual process of receipt, storage, production and clearances of goods with a view to check whether the assessee is paying the central excise duty correctly and following the central excise procedures. Traditional audit Under the traditional/ conventional system of central excise audit, audit was done through various checks devised to reduce leakage of revenue. The various a ....... - .......