Central Excise ( Third Amendment) Rules 2002.

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....arch, 2012 G.S.R ( E ) . - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :- 1. Short title and commencement.- (1) These rules may be called the Central Excise ( Third Amendment) Rules, 2012. (2) They shall come into force on the date o....

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....r section 14 AA of the Act,- (i) the records maintained or prepared by him in terms of sub-rule (2); (ii) the cost audit reports, if any, under section 233B of the Companies Act, 1956(1 of 1956); and (iii) the income-tax audit report, if any, under section 44 AB of the Income-tax Act, 1961 (43 of 1961), for the scrutiny of the officer or the audit party or the cost accountant or chartered a....