https://www.taxtmi.com/circulars?id=7073 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. en-us Tue, 01 Dec 1987 00:00:00 +0530 Thu, 09 Jul 2009 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7073 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. Circulars Central Excise Tue, 01 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7073