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TMI BlogExcise Audit Scheme (EA-2000)-further guidelines for ImplementationX X X X Extracts X X X X X X X X Extracts X X X X ..... ) System of institutionalised monitoring; (vi) Training; (vii) Availability of computer; and (viii) Audit of units between Rs. 1 crore and Rs. 5 crores revenue. Assessee Profile (database) 2. The first view expressed was that data must be collected by all commissionerates in a standardised format so that only absolutely essential information relevant for the conduct of audit is collected. This standardised collection would also facilitate maintenance of a computerised database all over the country. In this connection, Standardised Format for Assessee's Profile has been devised to serve as a standard for collection of data relevant for Excise Audit-2000 which is enclosed as Annexure-I 2.1 In addition to this, it would be of advantag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Report should also substantiate findings, drawing from material in the Working Papers. Both these documents should be put in computer. Timeframe of submitting Audit Report 4. Every Audit undertaken must have a reasonably defined timeframe. This would also help to bring in the much-needed discipline in the conduct of audit. Keeping in view the fact that EA-2000 requires more pointed audit of financial records it has been decided that the total time limit for the conduct of audit and submission of the audit report should not exceed 20-25 days from the commencement of the Audit in the assessee's unit. Scoring System for Monitoring Cell 5. One of the keys to good audit is a system of good monitoring and evaluation of audit reports. EA-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to correct the weaknesses at the initial stages. 6. In the Board's Circular No. 491/57/99-CX.6 dated 28th of October, 1999 it was suggested at Para 18 that an Excise Audit Monitoring Cell be constituted headed by the Commissioner. It must be ensured that the Monitoring Cell meets once a fortnight and also specially examines in the audit report important points raised. Assistant Commissioner / Deputy Commissioner / Joint Commissioner / Additional Commissioner (Audit) should meet all the Audit Parties at least once in a month to review their functioning and ensure the exchange of information among the audit parties. Monitoring by DG (AE) 7. To start with, a copy of the score sheet should be forwarded to DG (AE) as soon as it is read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranch 11. It is learnt that some of the Commissionerates have not been able to provide a computer to Audit Branch. This should be done on priority basis. 12. Field formations may be suitably informed. Any difficulties noticed in this regard may be brought to the notice of the Director General (Anti-Evasion) immediately. ANNEXURE-I ASSESSEE PROFILE FOR EA-2000 1. Name of the Assessee 2. Registration Certificate No. 3. New E.C.C. No. 4. General Details PART-I Serial No. Description of Goods manufactured Tariff sub-heading Exemption Notification availed Rate of Duty PART-II Year Personal Ledger Account Modvat Account Total duty payment RG23A | RG23C 5. Commodity-wise details Commodity/Year Production Clearance for home co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... located 3) Prodcuts manufactured : 4) Tariff Item 5) Gist of main exemption Notification : 6) Date of last audit : 7) Period for which current audit undertaken : 8) Dated on which audit undertaken : PART-II * Summary of major audit objections from the Working Paper: Sl. No. Gist of Objection Revenue implicator,if any Assessee Agreement Yes/No if no, reasons for disagreement Department's conclusions with reasons Revenue Law Times * Suggestions for better compliance including systemic improvements and notifications in the legal arrangements: Assistant Commissioner/Deputy Commissioner/Joint Commissioner/Additional Commissioner(Audit) ANNEXURE-III Scoring system for EA-2000 1) Name of the Unit : 2) Commssion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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