The Central board of Excise, Service Tax and Customs work under the Department of Revenue,
Ministry of Finance. The department appoints a panel of Professionals who are assigned the task
 to identify the revenue leakage for Government of India.

It also covers Special audit of Service Tax, Excise & Customs under Section 14A (VALUATION AUDIT) & 14AA (CENVAT AUDIT)) of the Central Excise Act, 1944.