https://www.taxtmi.com/acts?id=23 A senior Central Excise Officer may, with prior approval of the Chief Commissioner, direct a manufacturer or person to have specified accounts audited by a nominated cost accountant or chartered accountant when declared value appears incorrect; the auditor must deliver a signed report within a fixed period subject to limited extensions, the power applies despite other audits, and material from the audit may be used in proceedings only after affording the person an opportunity of being heard. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 13:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23 A senior Central Excise Officer may, with prior approval of the Chief Commissioner, direct a manufacturer or person to have specified accounts audited by a nominated cost accountant or chartered accountant when declared value appears incorrect; the auditor must deliver a signed report within a fixed period subject to limited extensions, the power applies despite other audits, and material from the audit may be used in proceedings only after affording the person an opportunity of being heard. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=23