Insertion of new section 14A

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.... the rank of an 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 get the accounts of his....

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....period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section (1) is received by the manufacturer or the person (3) The provisions of sub-section (1) shall be effect notwithstanding that the accounts of the manufacturers or person aforesaid have been audited under any other law for the time being in force or otherw....