Circular No. 437/03/99-CX With the introduction of Selective Audit, it is imperative to provide professional edge and necessary expertise to the Internal Audit System of the Commissionerates to ensure a systematic, scientific and in-depth auditing. The new Audit Manual, the New Audit System and the concept of “Audit Protocol” are at advanced stages of formulation/ development for being incorporated in the functioning of Central Excise Department.
