https://www.taxtmi.com/acts?id=545 Best judgment assessment authorises the Central Excise Officer to require production of accounts and other evidence, consider all available material, and, after giving the person an opportunity of being heard, make a written assessment of the value of taxable service to the best of his judgment and determine the sum payable or refundable where the assessee fails to furnish a return or assess tax in accordance with the Chapter or rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 01 Dec 2014 16:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=545 Best judgment assessment authorises the Central Excise Officer to require production of accounts and other evidence, consider all available material, and, after giving the person an opportunity of being heard, make a written assessment of the value of taxable service to the best of his judgment and determine the sum payable or refundable where the assessee fails to furnish a return or assess tax in accordance with the Chapter or rules. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=545