Audit Reports

Indirect Tax

Overview

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise revenue (Report No. 42 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017.

The Report has 104 audit observations on Central Excise duties, having financial implication of  ₹665.93 crore. The Ministry/Department had, till September 2017, accepted 93 audit observations involving revenue of  ₹343.30 crore and reported recovery of ₹271.45 crore in 44 cases. 

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• Report No.42 of 2017 – Compliance Audit of Department of Revenue (Indirect Taxes- Central Excise)
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• Index
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• Preface
  _{(0.06 MB) Download}
• Executive Summary
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• Chapter 1 Central Excise Administration
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• Chapter 2-Levy and collection of Central Excise duty on Plastics and articles thereof
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• Chapter 3 Levy and collection of Central Excise duty on Tobacco products
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• Chapter 4 Non-compliance with rules and regulations
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• Chapter 5 Effectiveness of internal controls
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• Appendix
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• Glossary
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