https://www.taxtmi.com/caselaws?id=391283 The High Court of Calcutta examined the validity of an order for special audit under the Central Excise Act, 1944. The Court set aside the order directing the special audit against the assessee, emphasizing jurisdictional issues and lack of authority of the original Commissioner. The Court upheld the order for special audit based on compliance with natural justice principles and directed the competent audit Commissioner to conduct the audit after providing a hearing to the assessee. en-us Thu, 16 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391283 The High Court of Calcutta examined the validity of an order for special audit under the Central Excise Act, 1944. The Court set aside the order directing the special audit against the assessee, emphasizing jurisdictional issues and lack of authority of the original Commissioner. The Court upheld the order for special audit based on compliance with natural justice principles and directed the competent audit Commissioner to conduct the audit after providing a hearing to the assessee. Case-Laws Central Excise Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391283