Audit by officers of Central Excise-reg.

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....ised 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 court has held that the powers to conduct audit as envisaged in rule 5A (2) of the Service Tax Rules, 1994, does not have appropriate statutory b....

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....able 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 they shall be verified;" 3. Rule 22 of the Central Excise Rules, 2002 provides that the Commissioner may empower an Officer or depute an audit party for carrying ....