Visits to assessees' premises now require prior written notice and Commissioner approval, except on credible evasion intelligence. Routine visits by Central Excise officers to service tax assessees must be preceded by a written notice stating purpose and required documents, given at least fifteen days in advance, and conducted only with the prior approval of the Commissioner; the restriction does not apply where specific information or intelligence of evasion or contravention exists and exigent action is warranted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Visits to assessees' premises now require prior written notice and Commissioner approval, except on credible evasion intelligence.
Routine visits by Central Excise officers to service tax assessees must be preceded by a written notice stating purpose and required documents, given at least fifteen days in advance, and conducted only with the prior approval of the Commissioner; the restriction does not apply where specific information or intelligence of evasion or contravention exists and exigent action is warranted.
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