Circular No. 872/10/2008-CX
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi dated the June 17, 2008
The Chief Commissioner of Central Excise (All)
The Chief Commissioner , LTU (All)
The Commissioner of Central Excise (All)
The Director General of Audit, Customs and Excise
Subject: Appointment of officers of Directorate General of Audit as Central Excise Officers – reg.
The undersigned is directed to refer to notification No. 28/2008-CE(NT) dated 05.06.2008, wherein the officers of Directorate General of Audit have been appointed as Central Excise Officers of corresponding grade.
2. This notification has been issued in the context of the updated Central Excise Audit Manual, 2008 (4th Edition) published and circulated recently by the Directorate General of Audit. The audit of Multi Locational Units has been revamped in order to yield better results. MLU broadly refers to an assessee having factories at different places in which similar items are manufactured. As per the revised procedure, the zonal ADG(Audit) has been authorised to obtain the consolidated Balance Sheet, Profit and Loss Statement and other financial documents of the company from the Head/Corporate office for scrutiny. They have also been entrusted with the responsibility to clearly understand the role played by the Head office in the conduct of business by individual units, which requires the officers of the zonal unit to visit the said office. Further, the zonal unit is required to send out their staff to the said registered office/corporate office, in case the jurisdictional audit teams have identified certain issues that require any verification. Therefore, in view of the above, notification No. 28/2008-CE(NT) dated 05.06.2008 has been issued to empower the officers of Directorate General of Audit accordingly.
3. The field formations may be suitably informed.
4. Hindi version will follow.
Under Secretary to the Government of India