Audit by officers of Central Excise-reg.

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....     The Chief Commissioners of Central Excise (All) Sub: Audit by officers of Central Excise-reg. Doubts have been raised in certain quarters regarding powers of a Central Excise officer to conduct audit, in the background of a recent judgment of Hon'ble High Court of Delhi dated 04.08.2014 in case of M/s Travelite (India) [2014-TIOL-1304-HC-DEL-ST] wherein the Hon'ble c....

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.... commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns , the particulars to be contained therein, and the manner in which th....