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External Audit

Broadly Internal Auditing involves the following:

  • Audit is a verification of financial accounts and other records particularly records relating to production, clearance of goods or provision of service by the assessee to ascertain that duties of Central Excise / Service Tax are correctly paid.
  • The Central Excise officers posted in Commissionerate of Audit conduct Audit which include Assistant / Deputy Commissioner, Joint / Additional Commissioner or Joint Director (Cost).
  • The returns filed with the department are based on self assessment. The correctness of the payment and application of statute are verified during the periodical Audits conducted by the department.
 
     
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