Audit Reports

Union Reports
State Reports
Local Bodies Audit Reports
Compliance Audit Reports
Financial Audit Reports
Performance Audit Reports
The Focus Areas for audit
Audit Report New
Audit Report Statistics New

Go Back

Compliance

Indirect Tax

Report No.42 of 2017 - Compliance Audit on Indirect Taxes – Central Excise-Union Government

Date on which Report Tabled:

Tue 19 Dec, 2017

Date of sending the report to Government

Government Type

Union

Union Department

Indirect Tax

Sector Taxes and Duties

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.

Download Audit Report

Index
Preface
Executive Summary
Chapter 1 Central Excise Administration
Chapter 2-Levy and collection of Central Excise duty on Plastics and articles thereof
Chapter 3 Levy and collection of Central Excise duty on Tobacco products
Chapter 4 Non-compliance with rules and regulations
Chapter 5 Effectiveness of internal controls
Appendix
Glossary