2016 (11) TMI 686

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....e to department and hence provisional assessments were ordered. Cost audit was done by the Assistant Director (Costs) and based on such report, the provisional assessments were finalized vide order dated 24.07.2003, computing total differential duty for the period 3/94 to 8/97 as Rs. 55,68,236/- and differential duty excess paid as Rs. 13,77,773/-. Aggrieved, appellant filed appeal before Commissioner (Appeals) against finalization of provisional assessments, who vide order dated 11.12.2006 rejected the appeal. Hence appeal no. E/238/2007. As regards duty paid in excess appellants filed application for refund which was sanctioned by original authority, but ordered to be credited to the Consumer Welfare Fund. On appeal, vide order dated 29.0....

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....aid Central Excise Officer, audited by a cost accountant or Chartered accountant, nominated by the Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise in this behalf. (2) The cost accountant or Chartered accountant, so nominated shall, within the period specified by the Central Excise Officer, submit a report of such audit duly signed and certified by him to the said Central Excise Officer mentioning therein such other particulars as may be specified: Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, howev....