Audit access to small scale units: statutory A.G./CERA audit visits remain permitted despite internal audit restrictions. Restriction on visits to small scale units concerns that Board instructions limited internal audit and inspector visits to specific purposes and only on directions of the Assistant Collector, but those limitations apply to internal audit teams and not to statutorily prescribed A.G./CERA audits under sub rule (6) of Rule 173 G; the Department clarifies no restriction has been placed on CERA party visits and a trade notice should inform the trade 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.
Audit access to small scale units: statutory A.G./CERA audit visits remain permitted despite internal audit restrictions.
Restriction on visits to small scale units concerns that Board instructions limited internal audit and inspector visits to specific purposes and only on directions of the Assistant Collector, but those limitations apply to internal audit teams and not to statutorily prescribed A.G./CERA audits under sub rule (6) of Rule 173 G; the Department clarifies no restriction has been placed on CERA party visits and a trade notice should inform the trade accordingly.
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