https://www.taxtmi.com/caselaws?id=354033 The petitioner challenged an order directing a special audit under Section 14AA of the Central Excise Act, 1944. The Court noted the Commissioner's duty to provide a reasoned order and adhere to natural justice principles. The petitioner argued against the order, citing lack of basis for believing duty credit exceeded limits and lack of proper consideration of submissions. The Commissioner's decision was criticized for insufficient reasoning and reliance on a High Court observation without explanation. The petitioner sought to set aside the order, with further arguments to be heard in a subsequent hearing. en-us Wed, 10 Jan 2018 00:00:00 +0530 Tue, 16 Jan 2018 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354033 The petitioner challenged an order directing a special audit under Section 14AA of the Central Excise Act, 1944. The Court noted the Commissioner's duty to provide a reasoned order and adhere to natural justice principles. The petitioner argued against the order, citing lack of basis for believing duty credit exceeded limits and lack of proper consideration of submissions. The Commissioner's decision was criticized for insufficient reasoning and reliance on a High Court observation without explanation. The petitioner sought to set aside the order, with further arguments to be heard in a subsequent hearing. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354033