Audit of EOUs situated in port cities and other areas

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..... ternal Audit is not being conducted as Customs do have a system of audit in the premises of the unit. Further, Central Excise Commissionerates not having the jurisdiction over these 100% EOUs also do not conduct Internal Audit of these units. 2. The matter has been examined by the Board. In this connection, your attention is invited to para 8.3 of the Revised Audit Manual (EA-2000) in which adeq .....

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