2008 (1) TMI 171

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.... Central Excise, Delhi has directed special audit in terms of Section 14AA while by the order impugned in Excise Appeal No. 3030 of 2007, the Commissioner directed special audit in terms of Section 14A of the said Act. 2. Section 14A of the Act lays down that at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of Assistant Commissioner of Central Excise, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the Chief Commissioner of Central Excise, direct such manufacturer or such person to g....

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....section. As the order is likely to visit the person with civil consequence, it is imperative that he be given an opportunity of hearing. Such an opportunity would in fact facilitate arriving at the conclusion about the case being complex or not. In support of the contention, reliance was placed a decision of the Supreme Court in the case of Rajesh Kumar and Others v. Deputy Commissioner of Income Tax and Others, (2006) 287 ITR 91 (SC) rendered in the context of Section 142 (2A) of the Income-tax Act which is pari materia Section 14A of the Central Excise Act. As regards the order which is subject mater of Excise appeal No. 3027 of 2007, it was submitted that the power under section 14 AA can be exercised only when the Commissioner has reaso....