https://www.taxtmi.com/acts?id=24 Commissioner may direct a manufacturer to have accounts audited by a nominated cost accountant or chartered accountant where duty credit availed or utilised is not within normal limits or appears claimed by reason of fraud, collusion, wilful misstatement or suppression of facts. The nominated accountant must submit a signed, certified audit report within the specified period stating required particulars. The special audit applies notwithstanding other audits, and material from the audit may be used in proceedings only after the manufacturer is afforded an opportunity of being heard; definitions of accountants are provided by reference to their Acts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 13:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24 Commissioner may direct a manufacturer to have accounts audited by a nominated cost accountant or chartered accountant where duty credit availed or utilised is not within normal limits or appears claimed by reason of fraud, collusion, wilful misstatement or suppression of facts. The nominated accountant must submit a signed, certified audit report within the specified period stating required particulars. The special audit applies notwithstanding other audits, and material from the audit may be used in proceedings only after the manufacturer is afforded an opportunity of being heard; definitions of accountants are provided by reference to their Acts. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=24