Central Excise -Planning of Internal Audit for covering in this financial year all units paying duty Rs. One crores and above by EA-2000 -Reduced frequency and selective audit for other units -Instructions

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..... Sub: Central Excise -Planning of Internal Audit for covering in this financial year all units paying duty Rs. One crores and above by EA-2000 -Reduced frequency and selective audit for other units -Instructions I am directed to say that the Board has analysed the data of frequency of audit under EA-2000 and non-EA-2000, number of units paying duty Rs. one crore and above as well as number .....

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..... ere are large number of audit parties conducting non-EA-2000 audit. There are inadequate number of audit parties as compared to strength of Ranges, Division and Headquarter strength. There is vast difference across the Commissionerates in the ratios of -[number of audit parties: number of units] and [the number of audit parties auditing under EA-2000: number of units required to be audited und .....

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..... loyment of the available staff in the Commissionerate/Division/Range to strengthen Internal Audit Wing. The Commissioner shall ensure that ill the units are covered by the end of the financial year. The audit of units paying duty Rs 10 Lakhs (PLA) and above but less than Rs 1 Crore (PLA) in a financial year should normally be done once in two years. The selection of units in this category should .....

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..... rtake training programmes for all levels of officers in Audit Wing in consultation with National Academy of Excise, Customs and Narcotics so as to gear up for ensuring audit under EA-2000 as well as non-EA-2000. The re-deployment of staff to strengthen Internal Audit should be undertaken by 1st August, 2001 positively. The Chief Commissioners shall monitor the action taken by Commissioners o .....

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