INTRODUCTION

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..... are intended to ensure that the audits of Central Excise and Service Tax assessees and taxpayers are carried out in a uniform, efficient and comprehensive manner, adhering to the stipulated principles and policies. 1.2 Scope: 1.2.1 The manual covers subjects that are related to principles, policies and special issues pertaining to conduct audit of Central Excise and Service Tax asses .....

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..... e to provide suggestions for the improvement of this Manual and to make its scheme and contents more useful. Suggestions may be forwarded to the Directorate General of Audit through the jurisdictional Principal Chief Commissioners/ Chief Commissioners. 1.3.3 Removal of difficulty Past guidelines and instructions on the subject stand modified to the extent they are in conflict with these g .....

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