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of <h1>Delhi High Court ruling does not impact Central Excise audits; statutory backing confirmed u/s 37(2)(x) and Rule 22.</h1> The circular addresses concerns regarding the authority of Central Excise officers to conduct audits, following a Delhi High Court judgment that questioned the statutory backing for audits under the Service Tax Rules. It clarifies that the judgment does not affect Central Excise audits, which have adequate statutory support under Section 37(2)(x) and Rule 22 of the Central Excise Rules, 2002. These provisions empower officers to verify records and ensure the correctness of self-assessment and duty payment by assessees. The circular reaffirms that Central Excise officers will continue audits as mandated by statute and requests dissemination of this clarification to relevant field formations.
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