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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 ..... oring system; (v) 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Working Papers. The Audit 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing in-built synergic system 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to sustain interest. Computer for Audit Branch 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Marketing pattern, clearance pattern etc. Sl. No. Nature of Sale/Transfer Etc. Yes No If Yes, Description of Products (s) !. Sale at the factory gate 2. Sale through the depot/distributors/consignment agents/Marketing intermediaries. 3. Sale in retail 4. Retail Sale Price (Maximum)-Section 4A 5. Inter plant transfer 6. Captive Consumption 7. Clearance to U.N. and other aided projects [These details must tally with the declaration given by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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