https://www.taxtmi.com/caselaws?id=355983 The court upheld the order issued under Section 14AA of the Central Excise Act, 1944, finding that the respondent No.1 complied with legal obligations and applied his mind sufficiently to trigger the reference for a special audit. The court dismissed the writ petition, stating that the respondent's reasons for the reference met the required legal threshold, emphasizing the importance of reasons for belief in revenue statutes and the assessing officer's subjective satisfaction in forming such belief. en-us Wed, 14 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355983 The court upheld the order issued under Section 14AA of the Central Excise Act, 1944, finding that the respondent No.1 complied with legal obligations and applied his mind sufficiently to trigger the reference for a special audit. The court dismissed the writ petition, stating that the respondent's reasons for the reference met the required legal threshold, emphasizing the importance of reasons for belief in revenue statutes and the assessing officer's subjective satisfaction in forming such belief. Case-Laws Central Excise Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355983