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        Case ID :
        Central Excise

        Whether adjudication files should be made available to the officers at the C & A.G. for their inspection - Question regarding

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        Judicial independence: adjudication and appellate files need not be made available to audit parties, preserving non interference by auditors. The Board determined that files leading to the passing of adjudication and appellate orders need not be made available to audit parties of the Accountant General, on the basis that audit officers cannot question or criticise judicial or quasi judicial decisions and that the judicial independence of appellate authorities must be respected; the C & A.G. has been informed and collectorate references disposed accordingly.
                          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.

                                Judicial independence: adjudication and appellate files need not be made available to audit parties, preserving non interference by auditors.

                                The Board determined that files leading to the passing of adjudication and appellate orders need not be made available to audit parties of the Accountant General, on the basis that audit officers cannot question or criticise judicial or quasi judicial decisions and that the judicial independence of appellate authorities must be respected; the C & A.G. has been informed and collectorate references disposed accordingly.





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                                ActsIncome Tax
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