Circular No. 872/10/2008-CX dated 17.6.2008
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
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