Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc

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....tral Excise or] Commissioner of Central Excise has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods- (a) is not within the normal limits having regard to the nature of the excisable goods produced or manufactured, the type of inputs used and other relevant factors, as he may deem appropriate; (b) has....

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....d have been audited under any other law for the time being in force or otherwise. (4) Omitted. (5) The manufacturer shall be given an opportunity of being heard in respect of any material gathered on the basis of audit under sub-section (1) and proposed to be utilised in any proceedings under this Act or rules made thereunder. Explanation 1.-For the purpose of this section, "cost accounta....