Judge Orders Reconsideration of Case by Commissioner u/s 14AA, Central Excise Act 1944 for Fresh Review.

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Full Text of the Document

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....Special Audit - Section 14AA of the Central Excise Act, 1944 - When the learned Single Judge had remanded the matter to “the Commissioner” for fresh consideration, such exercise should have been carried out by such Commissioner who at that point of time was vested with such power under Section 14AA of the Central Excise Act, 1944.....