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of <h1>Section 14AA: Special Audit for Excessive Duty Credit or Fraud; Manufacturer Bears Costs, Right to Be Heard.</h1> Section 14AA of the Central Excise Act mandates a special audit when the credit of duty availed or utilized by a manufacturer exceeds normal limits or involves fraud, collusion, or misrepresentation. The Commissioner of Central Excise can order an audit by a nominated cost accountant, who must submit a certified report. The manufacturer bears the audit costs, determined by the Commissioner. Despite other audits, this provision prevails, and manufacturers have the right to be heard regarding audit findings used in proceedings. 'Cost accountant' is defined as per the Cost and Works Accountants Act, 1959.
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