Special audit

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....sp;        (i) has failed to declare or determine the value of a taxable service correctly; or            (ii) has availed and utilised credit of duty or tax paid-                 (a) which is not within the normal limits having regar....

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.... as may be specified by the ^2[Principal Commissioner or] Commissioner.       (2) The chartered accountant or cost accountant referred to in sub-section (1) shall, within the period specified by the said ^2[Principal Commissioner or] Commissioner, submit a report duly signed and certified by him to the said ^2[Principal Commissioner or] Commissioner mentioning ther....