Special audit authority allows excise officers to mandate cost-accountant audits and recover audit expenses from the taxpayer. A Central Excise Officer (Assistant Commissioner level or above), with Chief Commissioner approval, may direct a manufacturer or person to obtain a cost accountant's audit of specified accounts and places; the nominated cost accountant must submit a certified report within the specified period subject to an overall statutory time limit. The provision overrides other statutory audits. The Chief Commissioner fixes audit expenses, payable by the manufacturer or person and recoverable as government dues if unpaid. Subjects of the audit must be given an opportunity to be heard before audit-derived material is used in proceedings. 'Cost accountant' is defined by reference to the Cost and Works Accountants Act, 1959.