Insertion of new section 14AA

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....ason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacture of any excisable goods- (a) is not within the normal limits having regard to the nature of the excisable goods produced or manufactured, the type of inputs used and other relevant factors, as he may deem appropriate; (b) has been availed of or utilised by reason of fraud, collusi....

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....the cost accountant) shall be determined by the Commissioner of Central Excise (which determination shall be final) and paid by the manufacturer and in default of such payment shall be recoverable from the manufacturer in the manner provided a section 11 for the recovery of sums due to the Government. (5) The manufacturer shall be given an opportunity of being heard in respect of any material ga....